By D. R. Carmichael
The 2004 complement contains the next new chapters:
- Introduction to inner keep an eye on review and Reporting
- Financial professional Witness demanding situations and Exclusions
- Introduction to E-Discovery
Read Online or Download Accountants' Handbook : 2004 Supplement PDF
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Extra info for Accountants' Handbook : 2004 Supplement
12. 55 The report contained statements to the effect that (1) impairments of net worth in the form of catastrophic losses might be listed on the asset side, (2) deﬁcits of new companies might be shown as assets, (3) capital losses might be carried as deferred charges if charging them against the income of a single period would distort proﬁt, etc. (Storey, The Search for Accounting Principles, p. 30). 2 WHY WE HAVE A CONCEPTUAL FRAMEWORK 1 23 • The committee had a clear preference—it praised the method of amortization of cost over the remaining life of the old bonds as consistent with good accounting thinking regarding the relative importance of the income statement and the balance sheet.
Accepted by whom? business? professional accountants? the SEC? ’”22 In retrospect, the legacy of institutionalizing that deﬁnition of “principle” has been that the terms “principle,” “rule,” “convention,” “procedure,” and “method” have been used interchangeably, and imprecise and inconsistent usage has hampered the development and acceptance of subsequent efforts to establish accounting principles. Moreover, within the context of so broad a deﬁnition of “principle,” the combination of the latitude given management in choosing accounting methods, the failure to incorporate into ﬁnancial accounting and reporting the discipline that would have been imposed by the profession’s adopting a few, broad, accepted accounting principles, and the failure to enforce the requirement that companies disclose their accounting methods gave refuge to the continuing use of many different methods and procedures, all justiﬁed as “generally accepted principles of accounting,” and encouraged the proliferation of even more “generally accepted” accounting methods.
They also claimed that the letter was being issued without the Committee’s customary exposure, thus not allowing interested parties to comment. The Federal District Court ruled against the plaintiffs. S. 36 Neither the Institute’s repeated reconﬁrmations of the committee’s status nor its success in court corrected the weaknesses inherent in accounting principles whose authority rested on their general acceptability. The Institute did not ﬁnally face up to the problem until almost two decades later when the authority of the Accounting Principles Board was challenged on another income tax matter—accounting for the investment credit.