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The Usefulness of the Asset-Liability View
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The Finanical Accounting Standards Board (FASB) in §the US initiated in 1973 a conceptual framework for §financial reporting project. The International §Accounting Standards Committee (IASC) issued a §similar framework in 1989. The conceptual framworks §was a response to a general demand for cohesive §accounting theory and a vehicle for setting §conceptually consistent accounting standards. To §reach this objective, the FASB and the IASB believed §that the asset-liability view would be a better §basis than the the traditional revenue-expense §approach. In the book, the author explores the §conceptual differences between the two views, §whether the asset-liability view is in fact useful §in standard setting, and whether the asset-liability §view is a better basis for providing decision useful §information to the users of financial reports.
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