Time in Accounting
作者:
R. J. CHAMBERS,
期刊:
Abacus
(WILEY Available online 1989)
卷期:
Volume 25,
issue 1
页码: 7-21
ISSN:0001-3072
年代: 1989
DOI:10.1111/j.1467-6281.1989.tb00216.x
出版商: Blackwell Publishing Ltd
关键词: Accounting periods;Accounting policies;Accounting procedures;Timing differences (ACC)
数据来源: WILEY
摘要:
All actions and the financial consequences of all actions are uniquely dated. The dates of actions and consequences are essential elements of their description and essential inputs to their understanding. However, in the course of time, the temporal uniqueness of financial events has come to be disregarded in periodical aggregative accounting. To this dereliction is attributable much of the confusion in argument and infelicity in practice that has stultified the striving for a perennially serviceable style of accounting.
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