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March 18, 2026The Accounting Review

The Revenue and Income Principles.

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Authors

JDJames Lewis Dohr

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Overview

This analysis explores the principles of corporate financial statements, highlighting the need for unified accounting theory.

Key Points

  • This paper evaluates the necessity of a unified body of accounting principles for corporate financial statements.
  • Analyzes the statement of accounting principles by the American Accounting Association.
  • Discusses the relationship between different parts of the statement.
  • Examines historical revisions and their response to economic changes.
  • Highlights the importance of a coordinated accounting theory for effective financial statements.
  • Identifies shortcomings in accounting principles that failed to adapt to social and economic conditions.

Cite This Study

James Lewis Dohr (1942) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2a65https://doi.org/10.2308/tar-7042310
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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. 2A TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES AFFECTING CORPORATE REPORTS.1936
  3. 3SUGGESTIONS FOR THE REVISION OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.1939
  4. 4COMMENTS ON THIRD STATEMENT OF ACCOUNTING CONCEPTS AND STANDARDS.1949
  5. 5ACCOUNTING THEORY: A CRITIQUE OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.1937