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accounting research bulletin 【经】 会计研究公报相关短语 allocation (会计) 分配法 offset (会计用语) 冲抵 conservatism convention (会计处理) 保守计算惯例 certified transfer<经>经核证转让 sales depth test (会计和审计用语) 销售深度检查 discrimination test (市场研究用语) 辨别测试 consumer research (市场...
Accounting Research Bulleting (ARB) No. 43 a.Chapter 1A b. Issued in June 1953 Unrealized Profit --> should not be credited to income. Profit is deemed to be realized --> when a sale (in the ordinary course of business) is effected. ...
The first five principles were later incorporated as Chapter 1 of Accounting Research Bulletin (ARB) 43. The joint effort of the NYSE and AICPA had a profound influence on accounting policy mak- ing in the United States during the next 50 years. Reed K. Storey described it this way: The ...
英文 accounting research bulletin 中文 【经】 会计研究公报最新查询: accounting pra accounting pri accounting pri accounting pri accounting pro accounting pro accounting pro accounting pro accounting rat accounting rat accounting rat accounting rec accounting rec accounting rec accounting ref accounting reg ...
NoAccounting Research Bulletin 1General Introduction and Rules Formerly Adopted 2Unamortized Discount and Redemption Premium on Bonds Refunded 3Quasi-Reorganization or Corporate Readjustment—Amplification of Institute Rule No. 2 of 1934 4Foreign Operations and Foreign Exchange ...
AICPA ACCOUNTING RESEARCH BULLETIN NO. 44doi:10.1080/00137915908965072NortonPaul T.Taylor & Francis GroupEngineering Economist
A busi- 7"Restatement and Revision of Accounting Research Bulletins," Accounting Research Bulletin No. 43 (New York: AICPA, 1953), Ch. 4, Statement 4. 8394d_c08.qxd 6/11/02 12:30 PM Page 354 mac62 mac62:1253_GE: 354 N Chapter 8 Accounting for Inventories Illustration 8-4 Specific...
Journal of Accounting Research, 31(Suppl), 230–264. Article Google Scholar ARB. (1940). Committee on accounting procedure. ‘Depreciation on appreciation’. Accounting research bulletin no. 5. The Journal of Accountancy, 69(6), 461–467. Google Scholar Ball, R. (1972). Changes in ...
Acknowledgments We gratefully acknowledge the financial support of the Center for Research in Economics and Strategy at the Olin Business School. We have benefited from the comments of two anonymous referees, Eli Bartov, Anne Beatty, Messod Beneish, Larry Brown, Donal Byard, Sandra Chamberlain (FAR...