1-6-1, Nishi-Waseda
Shinjuku-ku, Tokyo 169-8050
Japan
http://www.waseda.jp/gradcom/index-e.html
Waseda University - Graduate School of Commerce
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Conceptual Framework, Consistency, Verifiability, Conventions
SEC Plan, Disclosure Accounting Standards, Enforcement
revenue recognition, income to the firm, structuring opportunities
Revenue recognition, Assets and liabilities approach, Net position, Earnings process, Customer consideration, Current exit value
comprehensive income, net income, revenue and expense view, assets and liabilities view, income concept, cash flow allocation
conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution
SEC, Strategic Plan, Enforcement, Disclosure