Focus on the Balance Sheet or Income Statement: The Pendulum Principle
Type de matériel :
TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : In preparing a balance sheet and income statement, simultaneously, conceptual and practical problems arise. A choice seems necessary between according preeminence to the balance sheet or the income statement. With the new concept of comprehensive income, the FASB seems to be giving more importance to the balance sheet concept rather than the income statement.
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In preparing a balance sheet and income statement, simultaneously, conceptual and practical problems arise. A choice seems necessary between according preeminence to the balance sheet or the income statement. With the new concept of comprehensive income, the FASB seems to be giving more importance to the balance sheet concept rather than the income statement.
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