AN EMERGING CONCEPT OF INCOME PRESENTATION

1 September 1977

journal article
Published by American Accounting Association in Accounting Historians Journal

Vol. 4 (2) , 63-78
https://doi.org/10.2308/0148-4184.4.2.63

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.

Keywords

MODEL
HISTORICAL
ACCOUNTING
NET
AUTHORITATIVE
EMPHASIS
SHIFTED
SUBSTANTIALLY
INCOME PRESENTATION

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