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Wealth, income and intangibles /

This book began as a study of the nature and accounting treatment of intangible assets. It was soon apparent, however, that the problems raised by intangibles were fundamental to the entire structure of accounting theory and the scope of the work broadened to attempt to create a whole new framework...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sands, J. E. (John Edward), 1930-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Toronto] : University of Toronto Press, ©1963.
Colección:Heritage.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Sands, J. E.  |q (John Edward),  |d 1930- 
245 1 0 |a Wealth, income and intangibles /  |c by J.E. Sands. 
264 1 |a [Toronto] :  |b University of Toronto Press,  |c ©1963. 
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504 |a Includes bibliographical references and index. 
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505 0 |a Cover; PREFACE; 1. INTRODUCTION; 2. PREMISES; Purpose of Accounting; Definitional Requirements; Market Value; Double-Entry Book-Keeping; 3. WEALTH; Consumable Wealth; Secondary Wealth; Currency; Competitive Conditions; Intangibles; Nature of Intangible Value; Accounting Statements of Wealth; 4. INCOME; Psychic Income; Wealth Income; Accounting Entity; Beneficial Ownership; Accounting Income; Realization Concept; Matching Concept; Intangibles in Income; Dollar Values; APPENDIX: INCREASE OF SOCIETY'S WEALTH; 5. MEASUREMENT; Entity Wealth; Description of Wealth; Currency and Secondary Wealth 
505 8 |a Service WealthSale Wealth; Intangibles; Businesses; 6. PRESCRIPTION; General Requirements; Treatment of Intangibles; Supplementary Considerations; Treatment of Tangibles; Illustration 
520 |a This book began as a study of the nature and accounting treatment of intangible assets. It was soon apparent, however, that the problems raised by intangibles were fundamental to the entire structure of accounting theory and the scope of the work broadened to attempt to create a whole new framework of accounting theory. 
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