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Descriptive and Normative Models in Accounting
The Role of Logic in Accounting
The Nature of Accounting Measurement
11 other sections not shown
accounting measurement accounting practice accounting principles Accounting Principles Board accounting research actual addition AICPA allocation alternative American Accounting Association applied approach Arthur Cayley balance sheet basis bookkeeping cash Chapter classification commitment accounting concept consider contract contrapositive corporation decision maker decrement deductive reasoning defined descriptive models developed disclosure discussed double-entry double-entry bookkeeping system double-entry system economic end of period entity entity's evaluate example factor fair value financial forecasts financial statements firm firm's fixed assets function future goal historical cost accounting human resources Ijiri income increment input inventories issue language liabilities LIFO logical means million negative nonmonetary items nonmonetary resources normative model objective observations payoff payoff matrix performance measurement price level adjusted problem profit purchase quantity measure realizable value reason recognized recorded replacement cost resource accounting resource set retained earnings rules surrogate transactions valuation methods variable variance