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Anglický jazyk
Accounting Principles for the Autonomous Corporate Entity
Autor: Henry P. Hill
?About 30 or 40 years ago there were frequent debates in the accounting literature about the merits of a proprietary' versus an entity' theory. Hill proposes that many accounting controversies ought to be resolved by adopting a new entity approach for large... Viac o knihe
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O knihe
?About 30 or 40 years ago there were frequent debates in the accounting literature about the merits of a proprietary' versus an entity' theory. Hill proposes that many accounting controversies ought to be resolved by adopting a new entity approach for large corporations. This would result in treating interest payments as distributions of income (to capital providers) just as dividends are currently so treated. Hill, a former partner with the CPA firm Price Waterhouse, discusses a number of accounting issues, including business combinations, pensions, and leases.... This work could be useful to students writing papers on accounting controversies.?-Choice
- Vydavateľstvo: Praeger
- Rok vydania: 1987
- Formát: Hardback
- Rozmer: 222 x 145 mm
- Jazyk: Anglický jazyk
- ISBN: 9780899302126
