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VDM Verlag The Usefulness of the Asset-Liability View: An Analysis of Conceptual Frameworks and the Implications for Norwegian Accounting Regulation

Name: The Usefulness of the Asset-Liability View: An Analysis of Conceptual Frameworks and the Implications for Norwegian Accounting Regulation
Brand: VDM Verlag
Price: 69.0 GBP
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The Finanical Accounting Standards Board (FASB) in the US initiated in 1973 a conceptual framework for financial reporting project. The International Accounting Standards Committee (IASC) issued a similar framework in 1989. The conceptual framworks was a response to a general demand for cohesive accounting theory and a vehicle for setting conceptually consistent accounting standards. To reach this objective, the FASB and the IASB believed that the asset-liability view would be a better basis than the the traditional revenue-expense approach. In the book, the author explores the conceptual differences between the two views, whether the asset-liability view is in fact useful in standard setting, and whether the asset-liability view is a better basis for providing decision useful information to the users of financial reports.

Product Specifications

Brand: VDM Verlag
Format: paperback
ASIN: 3639151542
Category: Books > Subjects > Business, Finance & Law > Accounting
Domain: Amazon UK
Release Date: 05 June 2009
Listed Since: 22 June 2009

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VDM Verlag The Usefulness of the Asset-Liability View: An Analysis of Conceptual Frameworks and the Implications for Norwegian Accounting Regulation

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VDM Verlag The Usefulness of the Asset-Liability View: An Analysis of Conceptual Frameworks and the Implications for Norwegian Accounting Regulation

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