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...
Investments, Foreign -- Law and legislation -- United States;Business enterprises, Foreign -- United States;Taxation -- Law and legislation -- United States;
Computer software industry -- Accounting -- Standards -- United States;Computer software industry -- Licenses -- United States -- Accounting;Revenue -- United States;