The Implementation of Accounting Objectives: An Application to Extraordinary Items.
The Accounting Review
1975
Abstract Presents a study which examined the implications of the report on accounting objectives (AICPA, 1973, called Report) to the reporting of extraordinary items. Trade-off between reliability and relevance; Framework for getting standards for the treatment of extraordinary items that are responsive to the accounting objectives as stated in the AICPA Study Group Report; Systematic path of inquiry that may be followed in the formulation of future accounting standards.
- DOI
- 10.2308/tar-4501683
- Volume
- 50 (1)
- Pages
- 58-68
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref