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Keywords: standard setting
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Journal Articles
Accounting Historians Journal (2023) 50 (2): 125–136.
Published: 01 December 2023
...Shraddha Verma ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis...
Journal Articles
Accounting Historians Journal (2021) 48 (2): 53–66.
Published: 01 December 2021
.... Black. 1 7 2021 1 8 2021 2021 standard setting Accounting Principles Board Big 8 audit firms The Accounting Principles Board's (APB's) deliberations leading up to its Opinions 16 and 17, issued in August 1970 on business combinations and intangible assets, were...