Emerging concept of income presentation

Authors

Jack E. Kiger
Jan R. Williams

Publication Date

1977

Abstract

This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the all-inclusive concept of net income and the current operating performance concept to a hybrid approach which substantially incorporates the two concepts.

Recommended Citation

Kiger, Jack E. and Williams, Jan R. (1977) "Emerging concept of income presentation," Accounting Historians Journal: Vol. 4: Iss. 2, Article 4.
Available at: https://egrove.olemiss.edu/aah_journal/vol4/iss2/4