An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions
Description:
In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend …
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Date:
December 1980
Creator:
Tondkar, Rasoul H.