Textbook

Accounting Principles for the Autonomous Corporate Entity

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About 30 or 40 years ago there were frequent debates in the accounting literature about the merits of a proprietary' versus an entity' theory. Hill proposes that many accounting controversies ought to be resolved by adopting a new entity approach for large corporations. This would result in treating interest payments as distributions of income (to capital providers) just as dividends are currently so treated. Hill, a former partner with the CPA firm Price Waterhouse, discusses a number of accounting issues, including business combinations, pensions, and leases. This work could be useful to students writing papers on accounting controversies.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.662 HEN a 1987

Penerbit

United States : Greenwood Press, Inc.., 1987

Deskripsi Fisik

xii+144 hlm.;ill.;21,7cm

Bahasa

English

ISBN/ISSN

0-89930-212-2

Klasifikasi

657.662

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI PERUSAHAAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

Pengarang Utama

Versi lain/terkait

Lampiran Berkas

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