search query: @author Chambers, R. J. / total: 11
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| Author: | Chambers, R. J. |
| Title: | Time in accounting. |
| Journal: | Abacus
1989 : MAR, VOL. 25:1, p. 7-21 |
| Index terms: | ACCOUNTING POLICY ACCOUNTING FINANCIAL ACCOUNTING TIME |
| Language: | eng |
| Abstract: | Review of 'time in accounting' related to explanation and justification in accounting. Passage of time: past, present and future. Financial events and occurrences. The ordered account of financial events. Accounting as history. Present time. 'Conventional' and confused time. Valuation based on original purchase prices. Time inversion. The secret past. Time in accounting. Three Figures illustrate the study and cover: information, appraisal and action; conventionalized information and action; and fact, convention and judgement in accounting. |
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