ABSTRACT

This volume brings together noteworthy articles in accounting. Some of the pieces existed in journals, but many were commissioned specifically for this volume. They fill gaps in the usual text-books, gaps that are particularly glaring where concepts are at issue. Among other things the articles cover:

  • depreciation
  • dividend law
  • social accounting
  • value and income
  • inflation

part |175 pages

Asset Valuation and Income Theory

chapter |11 pages

What's Wrong with Accounting?

chapter |3 pages

Capital Value and Income

part |24 pages

Depreciation

part |16 pages

Price Change

part |15 pages

The Accountant and the Community

part |41 pages

Authority

part |26 pages

Law

part |15 pages

Outside the Law

part |34 pages

Special Aspects