Accounting Theory

American Accounting Association (AAA)
The American Accounting Association (AAA) is an influential organization consisting primarily of academic accountants. Founded in 1916, the AAA has significantly contributed to the development of accounting theory through publications, reports, and journals.
ASOBAT (A Statement of Basic Accounting Theory)
A Statement of Basic Accounting Theory (ASOBAT) is an influential publication by the American Accounting Association advocating for user-friendly financial statements and emphasizing qualitative characteristics of accounting information.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.