FUNDS STATEMENTS: THE ACCOUNTING PRINCIPLES BOARD WAS TWICE BEHIND THE CURVE

被引：3

作者：

Zeff, Stephen A. ^{[1
]}

机构：

[1] Rice Univ, Houston, TX 77251 USA

来源：

ACCOUNTING HISTORIANS JOURNAL | 2015年 / 42卷 / 02期

关键词：

D O I：

10.2308/0148-4184.42.2.91

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper discusses the circumstances in which the Accounting Principles Board (APB) issued Opinions 3 and 19, in 1963 and 1971, respectively, when the Board encouraged and then required companies to publish a statement of source and application of funds, known as the funds statement. In doing so, the Board both times lagged behind company practice and the views of influential organizations, including the New York Stock Exchange and the Securities and Exchange Commission.

引用

页码：91 / 102

页数：12

共 30 条

[1] APB ACCOUNTING PRINCIPLES - ACCOUNTING-PRINCIPLES-BOARD
STERLING, RR
ACCOUNTING REVIEW, 1970, 45 (03): : 596 - 596
[2] STATEMENTS IN QUOTES - COMMENTS ON ACCOUNTING PRINCIPLES
BARR, A
JOURNAL OF ACCOUNTANCY, 1966, 122 (01): : 58 - 60
[3] AUTHORITY OF THE ACCOUNTING PRINCIPLES BOARD
不详
JOURNAL OF ACCOUNTANCY, 1964, 117 (03): : 33 - 34
[4] THE AUTHORITY OF THE ACCOUNTING PRINCIPLES BOARD
不详
JOURNAL OF ACCOUNTANCY, 1964, 117 (06): : 31 - 32
[5] OPINIONS OF THE ACCOUNTING PRINCIPLES BOARD
JENNINGS, AR
JOURNAL OF ACCOUNTANCY, 1964, 118 (02): : 27 - 33
[6] THE AUTHORITY OF THE ACCOUNTING PRINCIPLES BOARD
KEMP, PS
ACCOUNTING REVIEW, 1965, 40 (04): : 782 - 787
[7] ACCOUNTING PRINCIPLES UNDERLYING CORPORATE FINANCIAL STATEMENTS
不详
ACCOUNTING REVIEW, 1942, 17 (01): : 60 - 66
[8] ACCOUNTING PRINCIPLES UNDERLYING CORPORATE FINANCIAL STATEMENTS
不详
ACCOUNTING REVIEW, 1947, 22 (01): : 101 - 107
[9] Accounting principles underlying corporate financial statements
不详
JOURNAL OF ACCOUNTANCY, 1941, 72 (02): : 117 - 126
[10] ACCOUNTING PRINCIPLES UNDERLYING CORPORATE FINANCIAL STATEMENTS
不详
ACCOUNTING REVIEW, 1941, 16 (02): : 133 - 139

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