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

• theory — ► NOUN (pl. theories) 1) a supposition or a system of ideas intended to explain something, especially one based on general principles independent of the thing to be explained. 2) an idea accounting for or justifying something. 3) a set of… …   English terms dictionary

• Theory of constraints — Part of a series of articles on Industry Manufacturing methods Batch production • Job production Continuous production Improvement method …   Wikipedia

• Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

• Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

• theory — /thee euh ree, thear ee/, n., pl. theories. 1. a coherent group of general propositions used as principles of explanation for a class of phenomena: Einstein s theory of relativity. 2. a proposed explanation whose status is still conjectural, in… …   Universalium