Implications of formal grammars for accounting policy development |
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Authors: | Ray G Stephens Jesse F Dillard David K Dennis |
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Abstract: | The problems of accounting policy formulation are approached using the methods of formal language theory. The use of a formal grammar makes it possible to provide a clearer logical basis for the arguments for and against particular pronouncements of the FASB in three areas: possibility, consistency and resolution of accounting principles. Two examples are presented that suggest ways in which many different questions of accounting policy can be raised and answered. A linguistic framework for classifying accounting pronouncements is presented. Accounting as a formal language is evaluated together with speculation on the implications for accounting policy development. |
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