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March 18, 2026The Accounting Review

Accounting Principles: Their General Acceptance and Application.

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Authors

DHDelmer P. Hylton

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Overview

This article examines factors influencing generally accepted accounting principles and their application in accounting practice.

Key Points

  • The aim is to explore the existing factors surrounding generally accepted accounting principles and their practical application.
  • Examined factors influencing accounting principles
  • Discussed key principles like going concern and matching
  • Identified criteria for selecting individuals responsible for standards
  • General agreement exists on basic accounting principles among users of financial statements
  • Key principles such as going concern and matching are widely accepted
  • Conservatism is recognized as a crucial accounting principle

Cite This Study

Delmer P. Hylton (1954) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a56f3https://doi.org/10.2308/tar-7129510
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