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Accounting Principles and Concepts: An Analytical Approach

Accounting Principles and Concepts: An Analytical Approach

Paperback

Series: Europaeische Hochschulschriften / European University Studie, Book 1323

AccountingEconomics

Currently unavailable to order

ISBN10: 3906754340
ISBN13: 9783906754345
Publisher: Peter Lang
Published: Feb 1 1996
Pages: 292
Language: English
This book is a philosophical analysis of accounting. The causes and effects in accountancy have been studied by the author - general principles and concepts of accounting as causes and the accounting techniques and procedures as effects. A new accounting principle - the informative principle - is presented; and for the first time in accounting literature, a dynamic relation between the income statement and the balance sheet has been illustrated. This book not only answers the question of how in accounting, but also answers the question of why.

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