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What Will Accounting Changes Do to Earnings?

Frank T. Weston and Sidney Davidson
Financial Analysts Journal
Vol. 24, No. 5 (Sep. - Oct., 1968), pp. 59-66
Published by: CFA Institute
Stable URL: http://www.jstor.org/stable/4470400
Page Count: 8
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
What Will Accounting Changes Do to Earnings?
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Abstract

The impact of accounting changes on the reporting of corporate earnings is recognized by analysts, corporate managements and accountants. The Accounting Principles Board of the American Institute of Certified Public Accountants continues its active program towards improvements in accounting principles and in financial statement disclosures. The discussions at a workshop at the annual conference of the Financial Analysts Federation in Boston on May 8 on the question of what accounting changes will do to earnings reflect the continuing developments in these areas. The various projects on which the Accounting Principles Board is currently working, together with an indication of the time schedule under which these projects may be expected to be completed, are also of interest. Financial analysts have a particular interest in the activities of the Accounting Principles Board and in the improvement of the end product of the financial accounting process. Effective cooperation between analysts and accountants can greatly aid in progress in these areas.

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