ERIC Number: EJ450281
Record Type: Journal
Publication Date: 1992
A Harmonious Accounting Duo?
Schapperle, Robert F.; Hardiman, Patrick F.
Business Officer, v26 n3 p54-58 Sep 1992
Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of differing concepts and objectives is a more legitimate concern. (Author/MSE)
Descriptors: Accounting, Agency Role, Comparative Analysis, Conflict Resolution, Government Role, Standards
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Journal Articles; Reports - Evaluative; Opinion Papers
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A