Principles based accounting
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Principles based accounting


Principles based accounting

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This article, published in the CPA Journal does an excellent job of describing both rules-based (currently used by the FASB) and principles-based accounting (as proposed after the Enron and other scandals).
Material Type: Reference Material
Technical Format: HTML/Text
Date Added to MERLOT: November 04, 2005
Date Modified in MERLOT: November 04, 2005
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Submitter: Jim Formosa


  • Reviewed by members of Editorial board for inclusion in MERLOT.
    Editor Review
    Very good quality; in queue to be peer reviewed
    avg: 5 rating
  • User Rating (not rated)
  • Comments (none)
  • Learning Exercises (none)
  • Personal Collections (none)
  • Accessibility Info (none)


Primary Audience: College General Ed, Graduate School, Professional
Mobile Compatibility: Not specified at this time
Language: English
Cost Involved: no
Source Code Available: no
Accessiblity Information Available: no
Creative Commons: unsure


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