Convergent Evolution in Accounting Conceptual Framework: Barker and Penman (2016) and ASBJ (2006)

Autor:	Yoshitaka Fukui, Shizuki Saito
Rok vydání:	2016
Předmět:	Matching (statistics) Geography Conceptual framework biology Project based Income statement Convergent evolution Similarity (psychology) Setter Econometrics Balance sheet Positive economics biology.organism_classification
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
DOI:	10.2139/ssrn.2824845
Popis:	Criticizing the IASB’s Conceptual Framework project based on the balance sheet approach, Barker and Penman (2016) have been advocating a mixed balance sheet and income statement approach. Although they do not seem to have noticed, their approach is quite similar to that of the Japanese accounting standard setter promulgated in ASBJ (2006). We will explicate the basic similarity as well as some differences between these two approaches.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::55ccbd1d6687df219da098f30a073bd6 https://doi.org/10.2139/ssrn.2824845 Zobrazit plný text záznamu