Accounting Principles for the Autonomous Corporate Entity

Hill, Henry P.

Omschrijving

?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.?-Choice
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Schrijver
Hill, Henry P.
Titel
Accounting Principles for the Autonomous Corporate Entity
Uitgever
Bloomsbury Publishing Plc
Jaar
1987
Taal
Engels
Pagina's
156
Gewicht
336 gr
EAN
9780899302126
Afmetingen
216 x 140 x 11 mm
Bindwijze
Hardback

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