Accounting classic: More debits than credits: the gap in GAAP

Abraham J. Briloff

International Journal of Economics and Accounting, 2010, vol. 1, issue 3, 184-199

Abstract: Over the past several years, Abraham Briloff's writings have caused considerable ripples in the financial community with his insistent articles in various financial journals, especially Barron's. Among the subjects of his critical commentaries have been US Financial, ITT, lOS (under Cornfeld and Vesco), Kaufman and Broad, Telex, Penn Central, Leasco (now the Reliance Group), and McDonald's. The industries coming under his scrutiny include stock life insurers, land developers, homebuilders, computer lessons and conglomerates of all shapes and sizes.

Keywords: generally accepted accounting principles; GAAP; American Institute of Certified Public Accountants; AICPA; SEC; Douglas; Sommer; Mooniz; Seidman; Bernstein. (search for similar items in EconPapers)
Date: 2010
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