On the Asset-Liability, Revenue-Expense Tension in Financial Accounting

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-06-01 DOI:10.2308/aahj-2023-003

Thomas A. Lee

引用次数: 0

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-1980s studies indicative of focus preference and finds pre-FASB lack of consensus on the issue. The commentary concludes that this lack of consensus will continue in the absence of a coherent body of abstract knowledge that is capable of giving professional authority to mandated accounting standards.

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论财务会计中的资产负债、收支紧张关系

最近关于FASB在其概念框架中倾向于以资产负债为重点的评论，激发了对其与替代收入支出重点之间的早期会计紧张关系的历史观点。评注确定并审查了20世纪80年代以前的重要研究，这些研究表明了重点偏好，并发现FASB之前在这个问题上缺乏共识。评注的结论是，如果缺乏一套连贯的抽象知识，能够赋予强制性会计准则以专业权威，这种缺乏共识的情况将继续存在。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.