ISBN:
9781786353894
Inhalt:
In five pages, the study summaries the proposed principles; twenty-four pages summarize committee members’ comments, some of which are in support and others in dissent. The latter include reservations regarding the lack of convincing logic, adequate reasoning, and limited examination of objectives. In particular, it could have been helpful if specific principles had been coordinated with individual postulates, and the concept of realization seems to have been weakened by focusing on the reporting of holding gains and loss as a matter of principle. Yet, there was a time when “theory” was considered to mean “the impractical.” But research activities such as these, and the discussion they generate, carry much promise for refining conceptual bases; thus, strengthening accounting technology and its associated profession by cementing its foundation blocks.
In:
A. C. Littleton's final thoughts on accounting, Bingley, UK : Emerald, 2016, (2016), Seite 305-310, 9781786353894
In:
Emerald Group Publishing Limited
In:
year:2016
In:
pages:305-310
Sprache:
Englisch
DOI:
10.1108/S1479-350420160000020055
URL:
Volltext
(Deutschlandweit zugänglich)
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