Wealth, income and intangibles /

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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:
Accounting.
Accounting
Comptabilité.
accounting.
BUSINESS & ECONOMICS > Economics > Macroeconomics.
POLITICAL SCIENCE > Economic Conditions.
BUSINESS & ECONOMICS > Accounting > Financial.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • Service WealthSale Wealth; Intangibles; Businesses; 6. PRESCRIPTION; General Requirements; Treatment of Intangibles; Supplementary Considerations; Treatment of Tangibles; Illustration

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