Publication Date
October 1997
Abstract
Paul Grady's involvement in the development of accounting principles is examined in this paper with emphasis placed on the events during the period of 1955 to 1965 which led to the establishing of the Accounting Principles Board (APB, Board) and the Research Division and the publishing of Accounting Research Study, No. 7, Inventory of Generally Accepted Accounting Principles for Business Enterprises (Inventory, ARS No. 7). This paper is not a study of the contents or a critical evaluation of ARS No. 7 or of The Basic Postulates of Accounting (ARS No. 1) and A Tentative Set of Broad Accounting Principles for Business Enterprises (ARS No. 3).
Recommended Citation
Slocum, Elliott L. and King, Teresa T.
(1997)
"Paul F. Grady: contributions in the development of accounting principles,"
Accounting Historians Notebook: Vol. 20:
No.
2, Article 9.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol20/iss2/9