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Author: | Brooks, M. J. |
Title: | Financial accounting principles and management accounting practice. |
Journal: | Management Accounting (London)
1988 : OCT, VOL. 66:9, p. 20-22 |
Index terms: | FINANCIAL ACCOUNTING MANAGEMENT ACCOUNTING ACCOUNTING PRINCIPLES |
Language: | eng |
Abstract: | Review of impact of external financial reporting requirements on management accounting practice, related to depreciation, R&D, return on investment and forecasts. The basic principles. The prudence concept, use of information, single point estimates versus range estimates, forecasts and budgets, performance-measurement, depreciation, and return on investment. |
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