WHAT CONSTITUTES A CHANGE IN ACCOUNTING METHOD - IS IT MERELY A TIMING QUESTION

Authors
HORVITZ JS LINTON FB
Citation
Js. Horvitz et Fb. Linton, WHAT CONSTITUTES A CHANGE IN ACCOUNTING METHOD - IS IT MERELY A TIMING QUESTION, Journal of corporate taxation, 20(3), 1993, pp. 265-279
Citations number
2
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
3
Year of publication
1993
Pages
265 - 279
Database
ISI
SICI code
0094-0593(1993)20:3<265:WCACIA>2.0.ZU;2-Q
Abstract
An analysis of what is an accounting method and what constitutes a cha nge of method.