The subjectivity of the Fasb's conceptual framework: A commentary on Bryer

Critical Perspectives on Accounting

Volumn 10, Issue 5, 1999, Pages 631-641

  Samuelson, Richard A ^a  

^a SAN DIEGO STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347243302     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.1999.0357     Document Type: Article

References (5)

1. American Institute of Certified Public Accountants, Objectives of Financial Statements, 1973.
2. American Institute of Certified Public Accountants, Improving Business Reporting-Customer Focus, 1994.
3. Financial Accounting Standards Board, Recognition and Measurement in Financial Statements of Business Enterprises, 1984.
4. Financial Accounting Standards Board, Elements of Financial Statements, 1985.
5. Paton W., Littleton A. C. An Introduction to Corporate Accounting Standards. 1940;American Accounting Association.