Accounting TheoryR. D. Irwin, 1970 - 643 من الصفحات Presented at: RINA International Conference Ship Motions and Manoeuvrability & High Speed Craft Motions and Manoeuvrability, 18-20 February 1998, London |
المحتوى
THE METHODOLOGY OF ACCOUNTING THEORY | 1 |
CONCEPTS MEASUREMENT AND STRUCTURE OF ACCOUNTING | 4 |
HISTORY AND DEVELOPMENT OF ACCOUNTING THEORY | 22 |
حقوق النشر | |
23 من الأقسام الأخرى غير ظاهرة
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
accounting practice Accounting Principles Board Accounting Research Study Accounting Review accounting theory accounting thought adjustment AICPA allocation American Accounting Association amount APB Opinion approach assets assumed balance sheet basic basis Bulletin cash flows Chapter classification Committee on Accounting computation concept of income corporation creditors current costs current liabilities depreciation development of accounting disclosure discount discussed dividends earnings per share economic enterprise evaluation example expected expenses financial reports financial statements firm funds future gains and losses historical cost income statement income tax input interest inventory investors Journal of Accountancy lease liabilities Lifo market price measurement ment method monetary Moonitz net income net realizable value nonmonetary objectives operating payment period plant and equipment postulates predictions present price changes price-level production profit purchasing power recommended regarding relevant replacement cost represent result retained earnings revenue specific stockholders tion transactions treasury stock valuation