论财务会计中的资产负债、收支紧张关系

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal Pub Date : 2023-06-01 DOI:10.2308/aahj-2023-003

Thomas A. Lee

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引用次数: 0

摘要

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。

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

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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来源期刊

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.