Estudio elaborado por la FASB sobre criterios y principios de contabilidad, así como puntos de evaluación.
... conceptual framework. Two research studies on recognition matters were commissioned by the FASB: Recognition of Contractual Rights and Obligations: An Exploratory Study of Conceptual Issues ... issues that it was unproductive to try to handle ...
... research studies on recognition mat- ters were commissioned by the FASB: Recognition of Contractual Rights and Obligations: An Exploratory Study of Conceptual Issues (1980), by Yuji Ijiri, and Survey of Present Practices in Recognizing ...
... research studies on recognition mat- ters were commissioned by the FASB: Recognition of Contractual Rights and Obligations: An Exploratory Study of Conceptual Issues (1980), by Yuji Ijiri, and Survey of Present Practices in Recognizing ...
An Analysis Pelham Gore. ( December 1980 ) FASB [ 1980h ] ' Recognition of Contractual Rights and Obligations : An Exploratory Study of Conceptual Issues ' Financial Accounting Standards Board ( December 1980 ) FASB [ 1981a ] ' Survey of ...
... Obligations ( CMOs ) . FASB , 1985b . . EITF Abstracts . FASB , 1987a ... Contractual Rights and Obligations : An Exploratory Study of ... Discussion of Recognition and Measurement Issues in Accounting for Securitized 86 FINANCIAL REPORTING.
Conceptual Issues in a Political and Economic Environment Harry I. Wolk ... Study,” Journal of Accounting, Auditing, & Finance 15, no. 2: 99–120. Gramlich, Jeffrey, M. L. McAnally, and J. Thomas (September 2001). “Balance Sheet Management: ...
... Discussion Memo. Research Report Reporting Funds Flows, Liquidity and Financial Flexibility, (vi + 14lpp) Recognition of Contractual Rights and Obligations: An Exploratory Study of Conceptual Issues, byYuji Ijiri. (vii + 92pp) Jan 1981 ...
... Recognition of contractual rights and obligations: An exploratory study of conceptual issues. Stamford, CT ... Research. Ijiri, Y. (1982). Triple-entry bookkeeping and income momentum. Sarasota, Fl: American Accounting Association. Ijiri ...
Financial Accounting Standards Board. Recognition of Contractual Rights and Obligations Recent Research Report from ... issues and alternative solutions with broad implications for recognizing assets and liabilities arising from executory ...