摘要:

The goals of this paper are (1) to develop a hierarchy of normative information qualities (NIQs) that operates at the level of the individual in an assumed information‐economics (IE) setting, and (2) to contrast the FASB (1980) hierarchy of NIQs with the related IE hierarchy. In this context, the IE hierarchy is meant to reflect qualities which make an information system useful to the individual and contains the NIQs of signal relevance, cost effectiveness, act selectivity, state‐predictive ability, reliability, representational faithfulness, timeliness, and understandability. With respect to goal (2), the analysis reveals numerous areas of both agreement and disagreement between the two hierarchies. Significantly, the investigation indicates that the two frameworks are more similar than might have been expected although numerous differences also exist. These similarities and differences are important because different policy decisions may flow from different sets of N

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1985.tb00115.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

The paper presents a novelex postincome concept, called Earned Economic Income (EEI), which would provide periodic accounting signals that are consistent with those derived from Net Terminal Value (NTV) analyses. EEI assigns interest adjusted NTV to the periods in which it is earned. The allocation is made via the apportionment of interest adjusted original cost. Inflation adjusted and monetary EEI figures are identical, so that the concept provides an integrating framework for interest adjusted inflation accounting and historical cost matching approaches. In developing the model the paper discusses the significance of conceptual models and of Economic Income (EI).

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1985.tb00116.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

Among five examples of the ‘Summa’ (1494), all in Scotland, four show minor bibliographical variations, but the fifth is a major variant.Typography, standard of printing, misprints and corrections, aberrations of woodcut initial letters, paper and watermarks, collation, bindings and manuscript annotations are all examined, and relevant works of reference noted.Some possible inferences are drawn.Illustrations of the typesettings and drawings of the watermarks are provided, as is an appendix classifying the main variations found.The aim is to provide a methodological guide to the bibliographical comparisons which underlie textual comparis

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1985.tb00117.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

The application of a unit trust, within a complex group structure, to transact business and to hold other dependent operating instruments such as subordinate trusts, proprietary companies and investments in joint arrangements, raises issues touching the laws of trusts, income taxation and companies and exposes deficiencies in current accounting theory, practice and financial reporting. The use of unit trusts has off‐balance sheet effects as both the trust itself and all subordinate instruments within its constellation may be effectively partitioned from those group results reported under traditional consolidation principles. The consequences of this partitioning distort the consolidation process and financial statements may then misrepresent a group's financial position. As yet, there is neither legislation nor accounting regulation providing direction in this complex are

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1985.tb00118.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY

摘要:

It is shown that the economically justifiable criterion for project evaluation of maximizing current net market value is equivalent to maximizing the discounted net cash equivalent flow. It is argued that the appropriate income concept for project evaluation is therefore the one used in the system devised by Chambers, ‘Continuously Contemporary Accounting

ISSN:0001-3072    

DOI:10.1111/j.1467-6281.1985.tb00119.x

出版商:Blackwell Publishing Ltd    

年代:1985

数据来源: WILEY