American Accounting Association

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August 31, 2024 4 min read Definitions

Accounting Organizations AAA American Accounting Association Accounting Organizations Financial Reporting Accounting Standards

An overview of the American Accounting Association, including its historical context, key events, importance, and related concepts in accounting and finance.

August 31, 2024 4 min read Definitions

ASOBAT: A Statement of Basic Accounting Theory

Accounting Economics Finance ASOBAT Accounting Theory Financial Statements American Accounting Association Qualitative Characteristics

An influential publication by the American Accounting Association that argued for a user-friendly approach to financial statements and considered the qualitative characteristics of accounting information.