1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 bulletin n.[C] 公告,公报,新闻简报 macroaccounting 【经】 宏观会计 microaccounting 微观会计 accountingreport 会计决算会计报告 research n. 1.[U](学术)研究,调查,探究(+in/into/on) 2....
AICPA ACCOUNTING RESEARCH BULLETIN NO. 44doi:10.1080/00137915908965072NortonPaul T.Taylor & Francis GroupEngineering Economist
They should also periodically review the Financial Accounting Standards Board (FASB) and APB Accounting Research Bulletin(ARBs), statements and updates. Chapter 4 of ARB 43, amendment FASB FAS 151, and subsequent amendments are especially relevant for the LCM rule. Example Inventory Re-Valuation As...
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 ...
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 (FARS discussant)...
Journal of Accounting Research, 31(3), 1–38. Article Google Scholar Fabricant, S. (1936). Revaluations of fixed assets, 1925–1934. National Bureau of Economic Research Bulletin, 62, 1–11. Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting ...
123, Accounting Research Bulletin No. 43 Chapter 13B, APB Opinion No. 25 from the Accounting Principles Board, and the Black-Scholes option-pricing model. The issues are measuring employee options accurately and the reasons why companies do not want to recognize compensation expense for employee ...
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...
The Technical Bulletin and Releases are consistent with SAFFAS 5 Accounting for Liabilities of the Federal Government, SAFFAS 6 Accounting for Property, Plant and Equipment, and Technical Release 2 Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government. TB ...