The Accounting Review Vol. 33 No. 1 1958
COMMENTS ON 'ACCOUNTING AND REPORTING STANDARDS FOR CORPORATE FINANCIAL STATEMENTS--1957 REVISION'
Abstract
The three major sections that form the body of this paper have been summarized in the introduction. At this point, perhaps the author should again express appreciation to the Committee for having formulated a statement that is a substantial improvement over its predecessor. The greater length of the critical comments should not be considered to outweigh the commendations; criticisms are bound to be more difficult to express than approvals. There remain a few aspects of the Committee's report on which the author would like to comment were it not for the already excessive length of this paper. Instead, he will only direct the reader's attention to them.
- DOI
- 10.2308/tar-7130312
- Volume
- 33
- Issue
- 1
- Pages
- 11-24
- Language
- en
- Sources
- crossref openalex