accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases one side (e …

do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to …

The Canadian Accounting Standards Board (AcSB) recently issued an exposure draft to adopt separate GAAP for private … mechanism for financing the standard setting board, the need to ensure compatibility between accounting and auditing standards …

presentations were made on the contribution of Professor Gibbins to accounting education, research, and the profession. At the … research workshop on May 3, three research papers were presented, a panel discussed professional judgment issues in accounting … and auditing, and a CFO gave a luncheon speech on the new financial presentation project of the Financial Accounting …

Standard setters have sought a conceptual framework to guide development of a consistent set of accounting standards … to justify a wide range of actual accounting standards. Second, all accounting issues are viewed as being conceptual … standard setting bodies. Associated with each conceptual issue is an accounting duality; in some cases one side (e.g., stocks …

points to the competitive conditions that accounting firms may encounter as they attempt to expand their range of services …