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Perceptions of External Accounting Transfers under Entity and Proprietary Theory
DEMONSTRATIONS THAT ACCOUNTANTS NEED TO REACH UNANIMITY ON THE FUNDAMENTAL QUESTION OF THE NATURE OF EXTERNAL ACCOUNTING EXCHANGES BEFORE GUIDELINES CAN BE COMPLETED FOR THE VALUATION OF THE TWO-WAY FLOW OF GOODS IS THAT WRITERS WILL CONTINUE TO BE AT ODDS ON THE ISSUE OF THE METHOD FOR ATTACHING VA...
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| Published in: | The Accounting review 1974-04, Vol.49 (2), p.233-244 |
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| Main Authors: | , , |
| Format: | Article |
| Language: | English |
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| container_end_page | 244 |
| container_issue | 2 |
| container_start_page | 233 |
| container_title | The Accounting review |
| container_volume | 49 |
| creator | Bird, Francis A. Davidson, Lewis F. Smith, Charles H. |
| description | DEMONSTRATIONS THAT ACCOUNTANTS NEED TO REACH UNANIMITY ON THE FUNDAMENTAL QUESTION OF THE NATURE OF EXTERNAL ACCOUNTING EXCHANGES BEFORE GUIDELINES CAN BE COMPLETED FOR THE VALUATION OF THE TWO-WAY FLOW OF GOODS IS THAT WRITERS WILL CONTINUE TO BE AT ODDS ON THE ISSUE OF THE METHOD FOR ATTACHING VALUES TO THE EXCHANGES UNTIL AGREEMENT IS REACHED ON THE QUESTION OF THE NATURE OF THE EXCHANGE. THE WRITERS AGREE THAT A VALUATION SCHEME IS NOT COMPLETE UNLESS DEVELOPED FOR BOTH INTERNAL EXCHANGES, E.G., RECORDING OF DEPRECIATION, AND EXTERNAL EXCHANGES, E.G., RECORDING OF PURCHASE OF AN AUTOMOBILE. HOWEVER, IT SEEMS REASONABLE TO CONCLUDE THAT MOST INTERNAL EXCHANGES ARE MERE RECLASSIFICATIONS OF PRIOR EXTERNAL EXCHANGES, AND THAT IT IS THEREFORE FUNDAMENTALLY MORE IMPORTANT TO HAVE AN APPROPRIATE UNDERSTANDING OF EXTERNAL EXCHANGES. |
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THE WRITERS AGREE THAT A VALUATION SCHEME IS NOT COMPLETE UNLESS DEVELOPED FOR BOTH INTERNAL EXCHANGES, E.G., RECORDING OF DEPRECIATION, AND EXTERNAL EXCHANGES, E.G., RECORDING OF PURCHASE OF AN AUTOMOBILE. 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THE WRITERS AGREE THAT A VALUATION SCHEME IS NOT COMPLETE UNLESS DEVELOPED FOR BOTH INTERNAL EXCHANGES, E.G., RECORDING OF DEPRECIATION, AND EXTERNAL EXCHANGES, E.G., RECORDING OF PURCHASE OF AN AUTOMOBILE. HOWEVER, IT SEEMS REASONABLE TO CONCLUDE THAT MOST INTERNAL EXCHANGES ARE MERE RECLASSIFICATIONS OF PRIOR EXTERNAL EXCHANGES, AND THAT IT IS THEREFORE FUNDAMENTALLY MORE IMPORTANT TO HAVE AN APPROPRIATE UNDERSTANDING OF EXTERNAL EXCHANGES.</abstract><cop>Menasha, Wis</cop><pub>American Accounting Association</pub><tpages>12</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0001-4826 |
| ispartof | The Accounting review, 1974-04, Vol.49 (2), p.233-244 |
| issn | 0001-4826 1558-7967 |
| language | eng |
| recordid | cdi_proquest_journals_218545381 |
| source | International Bibliography of the Social Sciences (IBSS); Business Source Ultimate |
| subjects | Accountancy Accounting Accounting procedures Capital structure Charge accounts Debits Debt Dividends Legal entities Reasoning Resource ownership Revenue Transfers |
| title | Perceptions of External Accounting Transfers under Entity and Proprietary Theory |
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