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Robert Maher
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Timing: ls That All There ls? Maher, Robert
The International Journal of Accounting and Business Society Vol 4, No 2 (1996): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting standard setters in North America, and around the world have promulgated numerous pronouncements on financial reponing. I would like to suggest that all of the diverse issues covered by these pronouncements are directly related. They all arise from timing, The problem that is central to accrual accounting. Appropriate recognition of this fact might make the study and practice of accounting much simpler than is currently the case.
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