Theory of Accounting Measurement |
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Page 55
... defined as Resources d and e alone because the fact that resource a was lost during the period has to be recognized . Thus , the income concept must at minimum be rich enough to accommodate two sets of resources , namely an increment ...
... defined as Resources d and e alone because the fact that resource a was lost during the period has to be recognized . Thus , the income concept must at minimum be rich enough to accommodate two sets of resources , namely an increment ...
Page 59
... defined for each class , R , is partitioned into a set of R , R , ... , R TM , where R is the set of all resources in R , that belong to class i , and each R is measured by the quantity measure q ' defined for class i as ( 2.4 ) q1 = q ...
... defined for each class , R , is partitioned into a set of R , R , ... , R TM , where R is the set of all resources in R , that belong to class i , and each R is measured by the quantity measure q ' defined for class i as ( 2.4 ) q1 = q ...
Page 66
... defined . The real problem with this approach is the difficulty in defining negative control such that it is diametrically opposed to positive control . This is easy if control is basically a dual concept , as we observed in discussing ...
... defined . The real problem with this approach is the difficulty in defining negative control such that it is diametrically opposed to positive control . This is easy if control is basically a dual concept , as we observed in discussing ...
Contents
Descriptive and Normative Models in Accounting | 3 |
The Role of Logic in Accounting | 13 |
Hardness and Objectivity of Performance Measurement | 40 |
Copyright | |
9 other sections not shown
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