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Inconsistency in U.S. Accounting Standards: The Treatment of Interest (1989)

FETTERS, MICHAEL L. ; LIVINGSTONE, JOHN LESLIE

Oxford, UK : Blackwell Publishing Ltd

Abacus 25 (1989), S. 0

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ISSN: 1467-6281

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: Consistency is an essential part of financial reporting: it applies both to the continuous use of the same accounting principles by an entity from period to period, and to consistency between various accounting principles used by the same entity. In the development of accounting standards, risks to users of inconsistencies can be reduced by good disclosure requirements, particularly so between various pronouncements. A study examining the treatment of interest found inconsistencies in two-thirds of the relevant U.S. GAAP pronouncements.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1467-6281.1989.tb00225.x

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