THE SHRINKING INFLUENCE OF THOR POWER TOOL CO - The Supreme Court in Thor Power Tool Co v Commission, in 1979, set clear principles for accounting for inventory write-downs. But retailers and manufacturers subsequently chipped away at this structure, rendering this ruling practically impotent. The story of how the campaign was conducted illuminates how accounting rules are made -- And unmade
|Year of publication:||
|Authors:||Gaffney, Dennis J.; Smith, Maureen H.|
Management accounting. - New York, NY, ISSN 0025-1690, ZDB-ID 2063414. - Vol. 80.1998, 4, p. 32-37
Gaffney, Dennis J., (1998)
Gaffney, Dennis J.,
Davis, Richard O., (2000)
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