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Keywords: assets-liabilities
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Journal Articles
On the Asset-Liability, Revenue-Expense Tension in Financial Accounting
Available to Purchase
Journal:
Accounting Historians Journal
Accounting Historians Journal (2023) 50 (1): 69–75.
Published: 01 June 2023
...Thomas A. Lee ABSTRACT Recent comments on the FASB preference for the asset-liability focus in its conceptual framework motivate this historical perspective on the early accounting tension between it and the alternative revenue-expense focus. The commentary identifies and reviews significant pre...
