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A flowchart approach to implementing SFAS 115
Author(s) -
Rouse Robert W.,
Weirich Thomas,
Daniels Roger B.
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - Uncategorized
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050106
Subject(s) - flowchart , computer science , accounting , business , process management , programming language
The authors examine the critical issues leading up to the FASB's issuing of the controversial SFAS 115 and present an easy‐to‐follow flowchart approach to implementing it.