Accounting for service transactions; Exposure draft (American Institute of Certified Public Accountants), 1977, June 30

Authors

American Institute of Certified Public Accountants. Accounting Standards Executive Committee

Files

Description

Because of the wide variety of types of service transactions and the different characteristics of each type, diverse accounting methods have evolved to apply the fundamental principles to service revenues and costs. Furthermore, diverse accounting methods are used by entities engaging in similar transactions. The Division believes that the range of alternative accounting methods should be narrowed.

Publication Date

1977

Relational Format

Book

Keywords

Service industries -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting for service transactions; Exposure draft (American Institute of Certified Public Accountants), 1977, June 30" (1977). Exposure Drafts, Comment Letters, and Statements of Position. 374.
https://egrove.olemiss.edu/aicpa_sop/374