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 ...
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: ...
... 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.
... 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 ...
... rights and obligations embedded in those instruments than does presenting ... issues in the third quarter of 2001 with a goal of issuing a final Statement ... Exploratory Study of the Underlying Issues : Research Report - September 1991 ...