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Excerpt from A Reconciliation of Some Definitions of Net Income
The Controversy: The most recent analysis of the difference between the two approaches to earnings definition and measurement is to be found in the Financial Accounting Standards Board's Discussion Memorandum on a Conceptual Framework for Financial Accounting and Reporting The discussion there revolves around what the Board terms the revenue/expense view and the asset/liability view.
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A Reconciliation of Some Definitions of Net Income (Classic Reprint)
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Paperback. Zustand: New. Print on Demand. This book presents an in-depth analysis of various approaches to defining and measuring business or economic income. It provides a concise review of the historical debates, contrasting the asset/liability and revenue/expense approaches to net income measurement. The author asserts that there are in fact three distinct approaches, not two. The book establishes a clear distinction between Hicksian and Fisherian definitions of income and argues that Fisher's ideas formed the theoretical foundation for accrual accounting, the method used in modern corporations for calculating income. The author further suggests that the FASB's preference for the asset/liability approach lacks a sound theoretical basis and proposes the revenue/expense approach as a more coherent framework for understanding business income. This book is essential reading for accounting professionals, economists, and anyone interested in the conceptual underpinnings of financial reporting. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Bestandsnummer des Verkäufers 9781334408731_0
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A Reconciliation of Some Definitions of Net Income Classic Reprint
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A Reconciliation of Some Definitions of Net Income Classic Reprint
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