Historical accounting pronouncement
C40890
concept
A historical accounting pronouncement is an authoritative, time-specific standard or guideline issued by a regulatory or professional body that governed how financial transactions and reporting were to be recognized, measured, and disclosed in the past.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Historical accounting pronouncement canonical | 1 |
Instances (1)
| Instance | Via concept surface |
|---|---|
| ARB No. 51 | — |