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What is Economic Consequences in Accounting about?

This document discusses the rise of accounting standards considering economic consequences. It outlines how in the 1970s, parties outside the accounting profession began actively intervening in the standard-setting process and invoking arguments about the potential economic impacts of accounting reports, rather than just technical accounting considerations. This represented a revolution in accounting thought. The document provides several early examples from the 1940s onward where economic consequences were

Author

Edo Sdka

Language

EN