Homeowners' associations -- United States -- Auditing -- Periodicals;Homeowners' associations -- United States -- Accounting -- Periodicals;Condominium associations -- United States -- Auditing -- Periodicals;Condominium associations -- United...
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...