메뉴 건너뛰기




Volumn 27, Issue 3, 1997, Pages 229-241

The ASB's exposure draft statement of principles: A comment

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34548827459     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.1997.9729547     Document Type: Note
Times cited : (4)

References (35)
  • 2
    • 0003883945 scopus 로고
    • Accounting Standards Steering Committee , London: ICAEW
    • Accounting Standards Steering Committee (1975). The Corporate Report. London: ICAEW.
    • (1975) The Corporate Report
  • 3
    • 77449096874 scopus 로고
    • Accounting Principles Board Statement No. 4
    • American Institute of Certified Public Accountants , New York, NY: AICPA
    • American Institute of Certified Public Accountants (1970). Accounting Principles Board Statement No. 4, Basic Concepts and Principles Underlying Financial Statements of Business Enterprises. New York, NY: AICPA.
    • (1970) Basic Concepts and Principles Underlying Financial Statements of Business Enterprises
  • 4
    • 5644282062 scopus 로고
    • On the methodology of constructing a conceptual framework for financial accounting
    • Mumford, M. J. and Peasnell, K. V, eds, London: Routledge
    • Archer, G. S. H. (1993). 'On the methodology of constructing a conceptual framework for financial accounting' in Mumford, M. J. and Peasnell, K. V. (eds.), Philosophical Perspectives on Accounting: Essays in Honour of Edward Stamp. London: Routledge.
    • (1993) Philosophical Perspectives on Accounting: Essays in Honour of Edward Stamp
    • Archer, G.S.H.1
  • 5
    • 85038655531 scopus 로고    scopus 로고
    • Archer, G. S. H. (1994). Accounting Standards Applicable to State-owned Enterprises in the European Union. London: European Policy Forum.
    • Archer, G. S. H. (1994). Accounting Standards Applicable to State-owned Enterprises in the European Union. London: European Policy Forum.
  • 8
    • 84984153019 scopus 로고
    • Debt finance and capital maintenance in current cost accounting
    • Archer, G. S. H. and Peasnell, K. V. (1984). 'Debt finance and capital maintenance in current cost accounting'. Abacus, 20(2).
    • (1984) Abacus , vol.20 , Issue.2
    • Archer, G.S.H.1    Peasnell, K.V.2
  • 10
    • 0002791129 scopus 로고
    • Fundamental issues related to using fair value accounting for financial reporting
    • Barth, M. E. and Landsman, W. R. (1995). 'Fundamental issues related to using fair value accounting for financial reporting'. Accounting Horizons, 9(4):97-102.
    • (1995) Accounting Horizons , vol.9 , Issue.4 , pp. 97-102
    • Barth, M.E.1    Landsman, W.R.2
  • 12
    • 0001895196 scopus 로고
    • The relevance of GAAP-based information: A case study exploring some uses and limitations
    • Bouwman, M. J., Frishkoff, P. and Frishkoff, P. A. (1995). 'The relevance of GAAP-based information: a case study exploring some uses and limitations'. Accounting Horizons, 9(4):22-47.
    • (1995) Accounting Horizons , vol.9 , Issue.4 , pp. 22-47
    • Bouwman, M.J.1    Frishkoff, P.2    Frishkoff, P.A.3
  • 13
    • 0011614068 scopus 로고
    • Economics and accounting: The uncongenial twins
    • Baxter, W. T. and Davidson, S, eds, London: Sweet and Maxwell
    • Boulding, K. E. (1962). 'Economics and accounting: the uncongenial twins', in Baxter, W. T. and Davidson, S. (eds.), Studies in Accounting Theory. London: Sweet and Maxwell.
    • (1962) Studies in Accounting Theory
    • Boulding, K.E.1
  • 15
    • 77449140041 scopus 로고
    • Denmark
    • Alexander, D. J. A. and Archer, G. S. H, eds, second edition. London: Harcourt Brace
    • Christiansen, M. (1995). 'Denmark' in Alexander, D. J. A. and Archer, G. S. H. (eds.), The European Accounting Guide, second edition. London: Harcourt Brace.
    • (1995) The European Accounting Guide
    • Christiansen, M.1
  • 16
    • 0002145589 scopus 로고
    • FASB's Statements on Objectives and Elements of Financial Accounting: A Review'
    • Dopuch, N. and Sunder, S. (1980). 'FASB's Statements on Objectives and Elements of Financial Accounting: a Review'. Accounting Review, LV(1):1-21.
    • (1980) Accounting Review , vol.55 , Issue.1 , pp. 1-21
    • Dopuch, N.1    Sunder, S.2
  • 17
    • 77449108047 scopus 로고    scopus 로고
    • Why the ASB has lost its bearings
    • April
    • Fearnley, S. and Page, M. (1996). 'Why the ASB has lost its bearings'. Accountancy, April:94.
    • (1996) Accountancy , pp. 94
    • Fearnley, S.1    Page, M.2
  • 21
    • 45549115584 scopus 로고    scopus 로고
    • Hines, R. (1988). 'Financial accounting: in communicating reality, we construct reality'. Accounting. Organizations and Society, 3.
    • Hines, R. (1988). 'Financial accounting: in communicating reality, we construct reality'. Accounting. Organizations and Society, 3.
  • 22
    • 85038777989 scopus 로고
    • SAR, Sarasota, FL: American Accounting Association
    • Ijiri, Y. (1975). Theory of Accounting Measurement, SAR #10. Sarasota, FL: American Accounting Association.
    • (1975) Theory of Accounting Measurement , Issue.10
    • Ijiri, Y.1
  • 23
    • 85038785440 scopus 로고    scopus 로고
    • International Accounting Standards Committee (1989a). Exposure draft 32, The Comparability of Financial Statements. London: IASC.
    • International Accounting Standards Committee (1989a). Exposure draft 32, The Comparability of Financial Statements. London: IASC.
  • 26
    • 77449123725 scopus 로고
    • Recent evidence on Australian current value accounting practices: Is the phoenix arising from its ashes?
    • Jones, S. and Love, K. (1995). 'Recent evidence on Australian current value accounting practices: is the phoenix arising from its ashes?' Accounting and Business Research, 25(100):266-284.
    • (1995) Accounting and Business Research , vol.25 , Issue.100 , pp. 266-284
    • Jones, S.1    Love, K.2
  • 27
    • 85038672007 scopus 로고    scopus 로고
    • Lindblom, C. E. (1959). 'The science of muddling through'. Public Administration Review, XIX, 2, reprinted in Leavitt, H. J. and Pondy, L. R. (eds.), Readings in Managerial Psychology. Chicago, IL: University of Chicago Press.
    • Lindblom, C. E. (1959). 'The science of "muddling through'". Public Administration Review, XIX, 2, reprinted in Leavitt, H. J. and Pondy, L. R. (eds.), Readings in Managerial Psychology. Chicago, IL: University of Chicago Press.
  • 28
    • 0004287221 scopus 로고
    • New York, NY: American Institute Publishing, Inc. Reprinted in 1959 by The Scholars' Book Co
    • Littleton, A. C. (1933). Accounting Evolution to 1900. New York, NY: American Institute Publishing, Inc. Reprinted in 1959 by The Scholars' Book Co.
    • (1933) Accounting Evolution to 1900
    • Littleton, A.C.1
  • 29
    • 0010215651 scopus 로고
    • Interpreting and measuring operating leverage
    • Lord, R. A. (1995). 'Interpreting and measuring operating leverage'. Issues in Accounting Education, 10(2).
    • (1995) Issues in Accounting Education , vol.10 , Issue.2
    • Lord, R.A.1
  • 33
    • 0004048289 scopus 로고
    • Cambridge, MA: Harvard University Press
    • Rawls, J. (1971). A Theory of Justice. Cambridge, MA: Harvard University Press.
    • (1971) A Theory of Justice
    • Rawls, J.1
  • 34
    • 0000519884 scopus 로고
    • The demand for and supply of accounting theories: The market for excuses
    • April
    • Watts, R. and Zimmerman, J. (1979). 'The demand for and supply of accounting theories: the market for excuses'. Accounting Review, April.
    • (1979) Accounting Review
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.