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- W2162216501 abstract "This paper distinguishes certain well-known accounting systems on the basis of five axioms characterizing their concept of capital maintenance. The structure of these ‘financially coherent accounting systems’ is reduced to a description in terms of simple diagrams called ‘double-edged chain graphs’. The resulting classification singles out essential properties of the functions which update the accounting measurements in balance sheets over time, and provides a framework within which to identify the specific mathematical forms such functions must take if they are to accord with the capital-maintenance assumptions found in accounting practice." @default.
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- W2162216501 date "1991-01-01" @default.
- W2162216501 modified "2023-09-24" @default.
- W2162216501 title "An Inventory of Financially Coherent Accounting Systems" @default.
- W2162216501 doi "https://doi.org/10.1093/imaman/3.1.13" @default.
- W2162216501 hasPublicationYear "1991" @default.
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