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Keywords: financial reporting
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Journal Articles
Journal Articles
Accounting Historians Journal (2023) 50 (1): 69–75.
Published: 01 June 2023
.... 04 01 2023 28 02 2023 12 03 2023 2023 assets-liabilities conceptual framework financial reporting revenues-expenses This is a historical commentary on the Financial Accounting Standards Board’s (FASB’s) conceptual focus. In 1976, the FASB identified alternative...
Journal Articles
Accounting Historians Journal (2017) 44 (1): 77–93.
Published: 01 June 2017
...Joel E. Thompson ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role...
Journal Articles
Accounting Historians Journal (2014) 41 (1): 1–34.
Published: 01 June 2014
... financial reporting Economic reforms in China Accounting Historians Journal Volume 41, Number 1 June 2014 pp. 1-34 Shizhong Yang CAPITAL UNIVERSITY OF ECONOMICS & BUSINESS, CHINA Ruining Yang CHINA UNIVERSITY OF GEOSCIENCES and Z. Jun Lin HONG KONG BAPTIST UNIVERSITY and CAPITAL UNIVERSITY OF ECONOMICS...