The Economic Analysis of Accounting Profitability

Kay, J. A., Mayer, Colin P., Edwards, Jeremy

ISBN 10: 0198772408 / ISBN 13: 9780198772408

Editore: Oxford University Press, Incorporated, 1987

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Used book that is in excellent condition. May show signs of wear or have minor defects.

Codice articolo 51284460-6

Dati bibliografici

• Titolo: The Economic Analysis of Accounting Profitability
• Editore: Oxford University Press, Incorporated
• Data di pubblicazione: 1987
• Lingua: Inglese
• ISBN 10: 0198772408
• ISBN 13: 9780198772408
• Rilegatura: Brossura
• Condizione: Very Good

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Riassunto

An examination of the economic analysis of the principles of accounting, this book shows that there are a number of questions for which appropriately constructed accounting data can give precise answers: whether there should be entry to or exit from an industry by a firm, for example, or whether or not a particular project should be undertaken. It not only highlights the importance of thinking clearly about the questions which are being answered with the use of accounting data; it also shows how accounts should be constructed in order to answer these questions. The authors address in particular two issues that are of great current interest in accounting--the appropriate way to adjust accounts for inflation, and the appropriate treatment of deferred taxation in accounts--and provide an analysis of the precise corrections required for both.