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| Author: | Stewart, J. P. |
| Title: | The significance of an "Orientation postulate". |
| Journal: | Abacus
1989 : SEP, VOL. 25:2, p. 97-115 |
| Index terms: | ACCOUNTING ACCOUNTING THEORY ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | Proposed use of the `orientation postulate' to rationalize bookkeeping and financial accounting reporting to make it less misleading, and consistent. Objective and scope of study. Definition of `orientation postulates'. Historical development of entity postulate and proprietary postulate. Income reporting: valuation issue; inclusiveness of income; clarification: single or multiple-step; definition of income: accounting versus economics. 3 Figures illustrate the study. |
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