A Guide to American Accounting Standards
Chapman, Karen; Chapman, Karen; Assistant Commerce Librarian, Commerce Library, University of Illinois, Urbana, IL, 61801
Журнал:
Behavioral & Social Sciences Librarian
Дата:
1988
Аннотация:
Over the last fifty years, the official responsibility of setting standards for the American accounting profession has been assumed successively by four different bodies. Each of these bodies has produced an array of publications of varying degrees of importance. Other groups have published standards for more limited areas of interest and have issued interpretations of and comments on the official standards. The resulting mass of official and unofficial publications from a variety of organizations can be very confusing to both the librarian and the patron. This paper attempts to clarify the roles of these bodies and their publications and describe methods of access to the publications.
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