Книга: Vernon Kam «Accounting Theory»

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• Accounting Theory — Assumptions, methodologies and frameworks used in the study and application of financial principles. The study of accounting theory involves a review of both the historical foundations of accounting practices, as well as the way in which… …   Investment dictionary

• positive accounting theory — A theory that attempts to explain the nature of accounting, the role and activities of accountants, and relationships of accountancy to the economy. Unlike normative theories of accounting, it does not set out to state what accounting procedures… …   Accounting dictionary

• Accounting, Auditing & Accountability Journal — (ISSN: 0951 3574) [http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jsp] is published by Emerald Group Publishing, a publisher of management journals and databases. First published in 1988, it is a research resource for academics working to… …   Wikipedia

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• Accounting Principles Board - APB — The prior authoritative body of the American Institute of Certified Public Accountants (AICPA). Formed by the American Institute of Certified Public Accountants in 1959, the Accounting Principles Board was replaced in 1973 by the Financial… …   Investment dictionary

• Theory of Constraints — (TOC) is an overall management philosophy. Dr. Eliyahu M. Goldratt introduced the Theory of constraints in his 1984 book titled The Goal . It is based on the application of scientific principles and logic reasoning to guide human based… …   Wikipedia