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Realization Revenues and Net Assets
A Specific Problem in Revenue Recognition
8 other sections not shown
accountant's Accounting Research Study Accounting Review Accounting Theory adjustments allocation American Accounting Association American Institute arbitrary argued base stock bond gains Business Income cash Certified Public Accountants Chapter common-dollar accounting company's concept conventional accounting December 31 depreciation discounted services approach discussion Edwards and Bell financial accounting financial statements fixed assets function-value gains and losses Group on Business Handbook historical costs homogeneous homogeneous functions Illustrative Company income statement indivisibility argument input costs Institute of Certified inventories investments involved Jones Journal of Accountancy long-term debt managerial marginal net receipts Maurice Moonitz ments monetary assets monetary items nonmonetary assets objective operating profit possible present price index price level Price-Level Changes problem realization rule reasons recognition of unrealized recognizing unrealized appreciation reporting to investors revenue recognition Russell Alger sort speculative gains Sprouse and Moonitz stock equity stockholders suggested tion total net receipts Univ valuation Windal