Accounting Principles

Accounting Principles
ISBN-10
0888000308
ISBN-13
9780888000309
Series
Accounting principles
Pages
483
Language
English
Published
1972
Publisher
Canadian Institute of Chartered Accountants
Author
Ross M. Skinner

Description

A two-part study. Part 1 traces the historical development of accounting principles, explains the logic underlying their development and describes the solved and unsolved problems in present accounting practice, including inconsistent principles and incompatible treatments. Part 2 considers the need for a quassi-legislative authority in accounting and the role of research in directing the process of change and development in accounting principles. It discusses how the purveyors and users of accounting information can participate in the process and concludes with some personal views on changes that should be made in accounting principles that are "generally accepted" today.

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