53
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

One comprehensive income statement: Do we need it?

, &
Pages 43-59 | Received 01 Nov 1998, Accepted 01 Jun 1999, Published online: 03 Jun 2015

References

  • Accounting Standards Board (1992). Financial Reporting Standard No. 3: Reporting Financial Performance. London: ASB.
  • Accounting Practices Board (1997). Exposure Draft 110 (EDI 10) - Presentation of Financial Statements. Johannesburg: South African Institute of Chartered Accountants.
  • Accounting Practices Board (1998). Statement of Generally Accepted Accounting Practice (AC101) - Presentation of Financial Statements. Johannesburg: South African Institute of Chartered Accountants.
  • Beresford, D.R., Johnson, L.T. and Reither, C.L. (1996) Is a second income statement needed? Journal of Accountancy, 181(4): 69–72.
  • Coy, D. and Buchanan, J. (1997) Information Technology Diffusion among Business Professionals: Preliminary Findings of a Longitudinal Study of Spreadsheet Use by Accountants 1986–1996. Working Paper Series No. 51, Department of Accounting, University of Waikato, New Zealand.
  • Coy, D,, Nelson, M., Buchanan, J. and Fisher, J. (1998) Spreadsheet Use by Accountants in Australia, Canada and New Zealand: Preliminary Findings. Working Paper Series No. 53, Department of Accounting, University of Waikato, New Zealand.
  • Financial Accounting Standards Board (1976). Discussion Memorandum — An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement.’ Connecticut: FASB.
  • Financial Accounting Standards Board (1984). Statement of Financial Accounting Concepts No. 5 — Recognition and Measurement in Financial Statements of Business Enterprises. Connecticut: FASB.
  • Financial Accounting Standards Board (1997). Statement of Financial Accounting Standards No. 130 — Reporting Comprehensive Income. Connecticut: FASB.
  • Hendriksen, E.S. (1982). Accounting Theory. Illinois: Richard D. Irwin, Inc.
  • Institute of Chartered Accountants of New Zealand (1993). Statement of Concepts for General Purpose Financial Reporting. Wellington: ICANZ
  • Institute of Chartered Accountants of New Zealand (1994). Financial Reporting Standard No. 2: Presentation of Financial Reports. Wellington: ICANZ,
  • International Accounting Standards Committee (1997). International Accounting Standard 1 (IASI) — Presentation of Financial Statements. London: IASC.
  • Johnson, L.T., Reither C.L. and R.J. Swieringa (1995). Toward Reporting Comprehensive Income. Accounting Horizons, 9(4): 128–137.
  • Johnson, L.T. and A. Lennard (1998). Reporting Financial Performance: Current Developments and Future Directions. Connecticut: FASB.
  • Lee, T.A. (1974). Enterprise Income: Survival or Decline and Fall? Accounting and Business Research, 5, 15: 178–192.
  • MacDonald, S. (1995). A Footnote, Rather than a Headline. Accountancy, 115, 1219: 101.
  • May, G.O. (1950). Business Income, The Accountant, September 30:315–323.
  • Oppenheim, A.N. (1966). Questionnaire Design and Attitude Measurements. London: Heinemann.
  • Sorter, G.H. (1974). Accounting Income and Economic Income. In J.J. Cramer Jnr. and G.H. Sorter (Eds.), Objectives of Financial Statements: Selected Papers, New York: AICPA: 104–109.
  • South African Institute of Chartered Accountants, ACOOO Framework for the Preparation and Presentation of Financial Statements. Johannesburg: SAICA

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.