<論文>利益概念の変容
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概要
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This paper aims to illuminate the income concepts in accounting. Traditionally, all revenues properly recognized within a particular period and all expenses written off in that period should be included in the income statement for that period. How is the realization doctrine related to the function of modern accounting for income reporting? How is the choice of income calculation rules related to the performance of such a functions? Is the question of management discretion in reporting corporate status and results of activity a currently critical one for the stakeholder.
- 名古屋産業大学の論文
- 2002-03-30