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- Title
SEC Issues Study on the Adoption of a Principles-Based Accounting System.
- Authors
Elifoglu, I. Hilmi; Fitzsimons, Adrian P.
- Abstract
Reveals the results of a study prepared by the U.S. Securities and Exchange Commission on the adoption of a principles-based accounting system by the U.S. financial reporting system. Characteristics of an objectives-oriented standards; Advantages of adopting objectives-oriented standards; Key issues that the U.S. Financial Accounting Standards Board should address relative to its conceptual framework in order to move toward an objectives-oriented regime.
- Subjects
UNITED States; ACCOUNTING standards; UNITED States. Securities &; Exchange Commission; FINANCIAL statements
- Publication
Bank Accounting & Finance (08943958), 2003, Vol 17, Issue 1, p34
- ISSN
0894-3958
- Publication type
Article