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June 15, 2026Accounting Horizons0 citations

Characteristics of High Quality Accounting Standards: Perspective of the Corporate Preparer.

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JWJohn K. WulffSKSusan Koski‐Grafer

Key Points

  • This work aims to define the principles and criteria that signify high quality accounting standards.
  • Examines the framework principles of the U.S. Committee on Corporate Reporting
  • Analyzes characteristics indicative of effective accounting standards
  • Evaluates the relevance of various principles in accounting
  • Identified key elements that define high quality accounting standards
  • Outlined principles that support effective financial reporting
  • Provided insights into how these standards benefit corporate preparers

Abstract

Abstract Comments on the framework principles and criteria that the U.S. Committee on Corporate Reporting takes into consideration in characterizing high quality accounting standards. Elements of accounting standards; Characteristics that depict effective accounting standards; Principles relevant to accounting.

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Cite This Study

Wulff et al. (1998) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec490828863https://doi.org/10.2308/ah-640376
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