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The recent rapid growth of China’s economy has reopened historical debate about the extent to which it prospered during the Míng and Qīng dynasties (1368-1911) through developing a significant market orientation on the base of its underlying agricultural bureaucratic feudalism. As a...
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References to ‘customers’ have become commonplace in the policy discourses within UK government and other public sector bodies. It is a working assumption of UK public sector management that the concept of the ‘customer’ can be applied to any public sector service agency or department;...
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This article examines the prospects for the International Accounting Standards (IAS) based on a discussion held by U.S. and British academics in August 2001. Participants recognized several key challenges to widespread implementation of IAS. These include the need to improve the quality of...
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In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB/IASB joint project on the conceptual framework has grounded its approach on a well-known definition of income by Hicks. We welcome the use of theories by accounting standard setters...
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Revenue recognition and measurement can conflict with liability recognition and measurement. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We demonstrate that the conflict most generally arises over deciding how to treat...
Persistent link: https://www.econbiz.de/10009440367
The ASB, FASB and IASB all have on their agendas a major project on revenue recognition in financial statements. Methods of revenue recognition and measurement can conflict with methods of liability recognition and measurement. We explore here (by reference to the examples of a magazine...
Persistent link: https://www.econbiz.de/10009440368