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The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
J. R. Hicks Ex-ante income Ex-post income Subjective value Subjective goodwill Subjective profit
2010/10/21
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Evolution of the Fair Value Concept under International Financial Reporting Standards IAS 32 and 39
International Accounting Standards Financial Instruments
2010/10/20
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The increasing use of derivatives and new types of financ...