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A thorough study of the economic analysis of the principles of accounting. The authors propose a number of questions for which appropriately constructed accounting data can give precise answers - for example whether there should be entry to, or exit from, an industry by a firm, or whether a particular project should be undertaken or not. It highlights the importance of thinking clearly about the questions which are being answered with the use of acounting data, and shows how accounts should be constructed in order to answer these questions. Analyses of the precise corrections required for the appropriate way to adjust accounts for inflation, and the appropriate treatment of deferred taxation in accounts are provided. The authors deal with difficult concepts in an original, lucid, and lively way so that their treatment is accessible to a wide audience. First-degree students of accountancy; economists; practising accountants.
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A thorough study of the economic analysis of the principles of accounting. The authors propose a number of questions for which appropriately constructed accounting data can give precise answers - for example whether there should be entry to, or exit from, an industry by a firm, or whether a particular project should be undertaken or not. It highlights the importance of thinking clearly about the questions which are being answered with the use of acounting data, and shows how accounts should be constructed in order to answer these questions. Analyses of the precise corrections required for the appropriate way to adjust accounts for inflation, and the appropriate treatment of deferred taxation in accounts are provided. The authors deal with difficult concepts in an original, lucid, and lively way so that their treatment is accessible to a wide audience. First-degree students of accountancy; economists; practising accountants.
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- VerlagClarendon Press
- Erscheinungsdatum1987
- ISBN 10 0198772416
- ISBN 13 9780198772415
- EinbandTapa dura
- SpracheEnglisch
- Anzahl der Seiten140
- Kontakt zum HerstellerNicht verfügbar
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The Economic Analysis of Accounting Profitability
Verlag:
Oxford University Press, 1987
ISBN 10: 0198772416
ISBN 13: 9780198772415
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Hardcover
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