<b>Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?</b>-Reference-Cited by-同舟云学术

Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?

Published:2012 Issue:2012 Volume:2 Page:139-152
ISSN:2185-4785
Container-title:The Japanese Accounting Review
language:en
Short-container-title:TJAR

Author:

Kusano Masaki¹

Affiliation:

1. Graduate School of Economics, KYOTO UNIVERSITY

Publisher

Research Institute for Economics and Business Administration - Kobe University

Link

https://www.jstage.jst.go.jp/article/tjar/2/2012/2_7/_pdf

Reference78 articles.

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2. ACCOUNTING STANDARDS BOARD (ASB). 1997. Discounting in financial reporting. Working Paper. London: ASB.

3. AMERICAN ACCOUNTING ASSOCIATION’S FINANCIAL ACCOUNTING STANDARDS COMMITTEE (AAA’s FASC). 1997. An issue paper on comprehensive income. Accounting Horizons 11 ( June): 120-126.

4. AMERICAN ACCOUNTING ASSOCIATION’S FINANCIAL ACCOUNTING STANDARDS COMMITTEE (AAA’s FASC). 2000. Response to the special report of the G4+1, “Reporting financial performance: A proposed approach.” Accounting Horizons 14(September): 365-379.10.2308/acch.2000.14.3.365

5. AMERICAN ACCOUNTING ASSOCIATION’S FINANCIAL ACCOUNTING STANDARDS COMMITTEE (AAA’s FASC). 2012. Some conceptual tensions in financial reporting. Accounting Horizons 26 (March): 125-133.10.2308/acch-50087

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