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| Titel: |
Reporting accounting changes and fundamental errors: a teaching note |
| Auteur: |
Mautz, R. David Shoulders, Craig D. Smith, Margaret C. |
| Verschenen in: |
Accounting education |
| Paginering: | Jaargang 5 (1996) nr. 4 pagina's 367-388 |
| Jaar: |
1996-12 |
| Inhoud: |
Mastering the requirements for reporting accounting changes and fundamental errors in comparative statements is a challenging topic for many accounting students. Because authoritative literature focuses on identifying events and associating them with reporting methods, many illustrative examples confound the differences between reporting methods with the differences between the factual situations in which the methods apply. This paper presents a single-context teaching aid that focuses on mastering basic reporting methods inherent in the International Accounting Standard governing accounting changes and in the US generally accepted accounting principles. Suggestions are also provided for class discussions of issues surrounding the reporting of accounting changes and fundamental errors. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 8 van 8 gevonden artikelen
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