Construct · 1 fields · 1 citations

principles-based versus rules-based standards: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

the contrast between accounting standards built on broad principles requiring judgment and standards built on precise bright-line rules that invite transaction structuring.

In financial reporting, principles-based versus rules-based standards refers to the contrast between accounting standards built on broad principles requiring judgment and standards built on precise bright-line rules that invite transaction structuring. This meaning comes from Nelson (2003) in Accounting Horizons.[1]

Unit
Recovery means
Measured by

Run it through the Collider, or take the citations with you.

See how principles-based versus rules-based standards sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in Collider Export BibTeX Report this entry

Nearby constructs

contrast4 fields · 4 citationsjingle · one word, four constructs judgment2 fields · 4 citationsjingle · one word, two constructs transaction4 fields · 5 citationsjingle · one word, four constructs

References

Nelson, M. W. (2003). Behavioral Evidence on the Effects of Principles- and Rules-Based Standards. Accounting Horizons, 17(1), 91-104. https://doi.org/10.2308/acch.2003.17.1.91

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct