Download or read book The Accounting Concept of Profit written by Palle Hansen and published by . This book was released on 1966 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Accounting Concept of Profit written by Palle Hansen and published by . This book was released on 1966 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The accounting concept of profit written by Palle Hansen and published by . This book was released on 1966 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Accuntancy Concept of Profit written by Palle Hansen and published by . This book was released on 1962 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Theory and Measurement of Business Income written by Edgar O. Edwards and published by Univ of California Press. This book was released on 2023-07-28 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This is a well-written book; the complex ideas are clearly expressed and the arguments well stated. There is some apparent rediscovery (and renaming) of old ideas, but the process is made palatable and worthwhi le by the crispness of the discussion and the un wavering penetration to the root of each issue as it arises. Most difficult problems in the social sciences, the authors note, have no definitive solutions, but simply outcomes. This book deserves a niche among the classic works in the business income literature as a significant milestone on the road to whatever outcome the future holds."--The Journal of Business "Professors Edwards and Bell give us a most satisfying study of different concepts of business income. It is rare to find authors so much at home in both economics and accounting. As they themselves suggest, time may show that their programme needs amendment; but they state the problem clearly and provide an excellent starting point. In passing, they give help on many other questions--when to replace plant, how to measure depreciation, which rate of compound interest to use in budgets, and so on. Beyond doubt their book is the most wise and original contribution to accounting theory since Professor Bonbright wrote 'The Valuation of Property' a quarter of a century ago."--The Economist

Download or read book Readings in the Concept and Measurement of Income written by and published by CUP Archive. This book was released on 1969 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting Concepts of Profit written by Stephen Gilman and published by . This book was released on 1941 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Praxiologies and the Philosophy of Economics written by Josiah Lee Auspitz and published by Transaction Publishers. This book was released on with total page 742 pages. Available in PDF, EPUB and Kindle. Book excerpt: This breakthrough volume integrates European, British, and American scholarship in advanced areas of philosophy and decision theory. Contributions cover a broad area of economics--from criticism of institutional economics to examination of the role of induction in economic forecasting.

Download or read book Trends in managerial and financial accounting written by Cees van Dam and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: In August, 1976 the research seminar 'Decision-making in business' was organized at Nijenrode, The Netherlands School of Business. More than fifty scientists and practitioners from nine countries presented research papers in one of the six discussion groups. Some of them also presented some of their ideas in front of a large mixed audience at a one-day symposium. Many of the papers presented at Nijenrode were of such a high quality that the decision to publish a selection of them was an easy one. At the same time the new series Nijenrode studies in business was initiated. All who were involved, the policy committee of the N ijenrode studies, the advisory and editorial board of the series, the publisher, and the organizing committee of the seminar and symposium, acclaimed the idea of publishing three volumes in the new series. A collection of eleven papers could be grouped under the title Trends in managerial andfinancial accounting. Another collection will be published as volume 2 of this series under the title TI'ends in financial decision-making, while volume 3 will consist of papers exploring the theme Trends in business ethics. The books are intended for those who are interested in new developments in the decision-making area. They are especially suitable for graduate or advanced undergraduate courses: volume 1 in managerial or financial accounting courses; volume 2 in courses on managerial finance, capital budgeting or decision making; and volume 3 in courses on business ethics or related fields.

Download or read book The Continuing Debate Over Depreciation Capital and Income RLE Accounting written by Richard P. Brief and published by Routledge. This book was released on 2014-02-05 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Download or read book A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting written by James Alan Anderson and published by . This book was released on 1976 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Download or read book An Analysis of Profit Concepts written by John H. Waterhouse and published by . This book was released on 1969 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis advocates that the accounting concept of profit for external reporting purposes should present information which facilitates (l) the prediction of future earnings by present and potential equity and debt holders, (2) the evaluation of management by outsiders, (3) a just taxation policy, and (4) the rational control of the ubiquitous social and economic power of the modern large corporation. Moreover, the accounting concept of profit should place emphasis on the business entity as the central unit, since various and diverse groups are dependent on the corporation for employment, income, and economic growth and stability. Present practices of calculating profit fail to fulfill these objectives adequately. The problem of choosing a more relevant definition of profit is complicated by diverse opinions both within and between the economic and accounting professions. Nevertheless, by historical investigation, it is possible to identify several "theories" from which to choose. Economists have attributed the profit phenomena variously to: (l) the preferred position of the firm in buying or selling markets; (2) the ability of entrepreneurs, through innovation, to gain an excess of revenues over expenses; (3) the ability of the collective enterprise to influence the market structure; and. (4) the existence of uncertainties in combining the factors of production. Alternatively accountants have tended to be concerned with various measurement difficulties particularly those involved in the separation of profit from capital. In order to maintain real capital several forms of price-level adjustments have been suggested for the valuation of assets. Included are: (l) general purchasing power adjustments either for the value of money generally or a specific group of goods; and (2) specific asset input or output price-level adjustments. Among other points accountants have debated whether to include in the net profit figure only the results of current normal operations or all items which result in a change to owners' equity. While no single profit concept adequately fulfills all of the accounting objectives of measuring profit the uncertainty concept provides a common base. The uncertainty concept seems most appropriate because it is consistent with economic realities in describing profit as the difference between ex post and ex ante returns. Ex ante returns are estimations of future earnings made by management and communicated by accountants before the fact. They provide a guide to the investment decision maker and the creditor. We feel that ex ante returns should be all-inclusive. Ex post returns when compared to ex ante returns provide a means of evaluating the efficiency of management in achieving the firm's goals. We conclude that profits are best measured by valuing assets using a general investment price-level adjustment. As such they should present only the results of current operations. Ex post profits seem to provide the best tax base.

Download or read book A Study of the Relative Usefulness of Six Accounting Measures of Income written by John Andre Arnold and published by . This book was released on 1978 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Computational Intelligence In Business And Economics Proceedings Of The Ms 10 International Conference written by Anna M Gil-lafuente and published by World Scientific. This book was released on 2010-06-18 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides some of the most recent developments in Computational Intelligence applied to business and economics presented at the MS'10 International Conference, Barcelona, 15 - 17 July, 2010. It presents several new theoretical advancements and a wide range of applications in different business and economic areas including accounting, finance, management, marketing, sports, tourism, economics and politics, and also some applications related with engineering and modeling and simulation.This book is very useful for researchers and graduate students interested in pursuing research in business and economics with an orientation to modern techniques for dealing with uncertainty such as those related with modeling and simulation and computational intelligence.

Download or read book Profits in the Modern Economy written by Harold William Stevenson and published by . This book was released on 1967 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Computational Intelligence in Business and Economics written by Anna M. Gil-Lafuente and published by World Scientific. This book was released on 2010 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides some of the most recent developments in Computational Intelligence applied to business and economics presented at the MS'10 International Conference, Barcelona, 15 17 July, 2010. It presents several new theoretical advancements and a wide range of applications in different business and economic areas including accounting, finance, management, marketing, sports, tourism, economics and politics, and also some applications related with engineering and modeling and simulation. This book is very useful for researchers and graduate students interested in pursuing research in business and economics with an orientation to modern techniques for dealing with uncertainty such as those related with modeling and simulation and computational intelligence.