Accounting Theory |
Contents
New Approaches to the Formulation | 33 |
The Paradigmatic Status of Accounting | 54 |
three | 63 |
Copyright | |
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absorption costing accepted accounting principles accounting income accounting practices Accounting Review April Accounting Review January Accounting Review July Accounting Review October Accounting Standards accounting techniques accounting theory AICPA adapted American Accounting Association APB Statement approach assets and liabilities balance sheet basis behavior cash flows Chartered Accountants concept conceptual framework Corporate current entry price current exit price current value December 31 disclosure dollars economic efficient market hypothesis elements of financial entity equity Evaluation expenses FASB Financial Accounting financial reporting financial statements firm forecasts gain or loss gains and losses historical cost holding gains Human Resource income statement inventory investment investors Journal of Accounting ments method monetary assets monetary items net realizable value nonmonetary Objectives of Financial paradigm period postulate price-level accounting price-level adjusted price-level gain profit purchasing power realizable value relevant restated result revenues Study Theory of Accounting tion users value accounting