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March 18, 2026The Accounting Review

Suggestions for the Revision of the Tentative Statement of Accounting Principles.

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Authors

ALA. C. Littleton.

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Overview

Suggests revisions to accounting principles focusing on revenue and performance in business.

Key Points

  • The aim is to propose revisions for the Tentative Statement of Accounting Principles regarding revenue recognition.
  • Analysis of the Tentative Statement of Accounting Principles
  • Evaluation of economic and legal tests related to revenue
  • Discussion of revenue's association with performance
  • Reinforcement of the connection between revenue and performance is established.
  • New guidelines for recognizing revenue based on actual performance are recommended.
  • Economic and legal tests for revenue recognition are identified.

Cite This Study

A. C. Littleton. (1939) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2d81https://doi.org/10.2308/tar-7060911
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Also Consider

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

  1. 1THE REVENUE AND INCOME PRINCIPLES.1942
  2. 2ACCOUNTING THEORY: A CRITIQUE OF THE TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES.1937
  3. 3A CRITIQUE OF THE REVISED STATEMENT OF ACCOUNTING PRINCIPLES.1942
  4. 4A TENTATIVE STATEMENT OF ACCOUNTING PRINCIPLES AFFECTING CORPORATE REPORTS.1936
  5. 5THE TENTATIVE STATEMENT OF PRINCIPLES.1937