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- Title
New accounting standards and the small business.
- Authors
Ivancevich, Daniel M.; Ivancevich, Susan H.
- Abstract
Discusses the differences in strategies of implementing accounting standards by businesses and companies. Differences of considerations regarding implementations of accounting standards between small and large companies; Provisions of the SFAS No. 106 accounting standards; Considerations for adopting SFAS No. 106; Details and results of the survey on the relation of economic consequences to implementation strategies. INSET: What's more important?..
- Subjects
UNITED States; ACCOUNTING standards
- Publication
CPA Journal, 1997, Vol 67, Issue 7, p22
- ISSN
0732-8435
- Publication type
Article