TITLE

SEC Issues Study on the Adoption of a Principles-Based Accounting System

AUTHOR(S)
Elifoglu, I. Hilmi; Fitzsimons, Adrian P.
PUB. DATE
December 2003
SOURCE
Bank Accounting & Finance (08943958);Dec2003, Vol. 17 Issue 1, p34
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Reveals the results of a study prepared by the U.S. Securities and Exchange Commission on the adoption of a principles-based accounting system by the U.S. financial reporting system. Characteristics of an objectives-oriented standards; Advantages of adopting objectives-oriented standards; Key issues that the U.S. Financial Accounting Standards Board should address relative to its conceptual framework in order to move toward an objectives-oriented regime.
ACCESSION #
12028148

 

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics