Theory of Accounting Measurement |
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Contents
Descriptive and Normative Models in Accounting | 3 |
The Role of Logic in Accounting | 13 |
Hardness and Objectivity of Performance Measurement | 40 |
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Common terms and phrases
accounting measurement accounting practice Accounting Principles Accounting Principles Board Accounting Research Accounting Review Accounting Theory actual aggregation coefficient American Accounting Association analysis applied approach axiom balance sheet budgets cash Chapter classified commitment accounting concept consider contract contrapositive corporation cost accounting decision maker decrement depreciation descriptive models developed disclosure discussed double-entry double-entry system economic end of period entity error estimate evaluate example exchange factor fair value financial forecasts financial statements firm firm's fixed assets forecasting principles gross margin historical cost historical cost accounting Ijiri increment input Institute of CPAs inventories issue Journal of Accounting liabilities logical mathematical million monetary assets nonmonetary items normative model objective payoff matrix performance measurement price level adjusted profit q₁ quantity measure recognized recorded reliability replacement cost reporting resource set retained earnings rules sales orders surrogate transactions valuation methods variable variance wheat