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March 15, 2026The Accounting Review

Report of Committee on Revision of the Statement of Principles.

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Authors

HNHale Lloyd NewcomerBotswana Accountancy College

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Overview

The report finds member input vital in revising accounting principles, suggesting a new statement is needed.

Key Points

  • To explore the need for a new statement of principles in accounting and gather member opinions.
  • Appointed by President Eric L. Kohler and Professor Hermann C. Miller in 1946.
  • Conducted a survey for member opinions on the necessity of a new statement.
  • Used the accounting review for efficient coverage of member feedback.
  • Indicated a democratic approach to gather diverse opinions.
  • Showed that previous efforts by the Executive Committee were less inclusive.
  • Suggested that a revision of the Statement of Principles is considered desirable.

Cite This Study

Hale Lloyd Newcomer (1948) studied this question.

synapsesocial.com/papers/69b6069b83145bc643d1cc0dhttps://doi.org/10.2308/tar-7055224
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A CRITIQUE OF THE REVISED STATEMENT OF ACCOUNTING PRINCIPLES.1942
  2. 2THE 1948 REVISION OF THE AMERICAN ACCOUNTING ASSOCIATION'S STATEMENT OF PRINCIPLES.1949
  3. 3The Role of the American Accounting Association in Development of Accounting Principles.1971
  4. 4Committee to Compile A Revised Statement of Educational Policy.1968
  5. 5ACCOUNTING PRINCIPLES UNDERLYING CORPORATE FINANCIAL STATEMENTS. A SYMPOSIUM.1942