BUDGETARY DISCLOSURE AND OTHER SUGGESTIONS FOR IMPROVING ACCOUNTING REPORTS.
Abstract
A proposal for budgetary disclosure as part of private corporate reporting is examined and analyzed relative to various recommendations that have been made for altering the customary accounting reports. From this standpoint it then appears that many of these proposals go only part of the way in achieving some portion of the effects of such budgetary disclosures. Furthermore, it is neither necessary nor desirable to abandon past practices since the effects as well as the significance of such budgetary disclosures depend in part on the subsequent appearance of the related statements of financial position which have been accrued as a result of the transactions that have actually been executed. These discussions are amplified relative to further possible courses of development and research.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 1967
- Accession Number
- AD0659177
Entities
People
- N. Dopuch
- T. F. Keller
- W. W. Cooper
Organizations
- Carnegie Institute of Technology