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- W945524927 abstract "‘Accounting records the past and the present; economics considers bygones to be bygones and treats with the present and the future.’ Many professionals in both fields have been content with this division of responsibility. Accountants, in particular, in determining the present values of future events have drawn in large part on the economists’ arsenal of analytical tools. More recently, in their efforts to fashion income concepts that take into account future prospects as opposed to past accomplishments, some accountants have conceded that the economic concept of income is the ideal.1 In this view, the accounting concept of income will differ from the economic concept only because practical difficulties of measurement prevent accountants from directly measuring the ideal itself." @default.
- W945524927 created "2016-06-24" @default.
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- W945524927 date "1978-01-01" @default.
- W945524927 modified "2023-09-25" @default.
- W945524927 title "The Primacy of Accounting Income in Decisions on Expansion: An Exercise in Arithmetic" @default.
- W945524927 cites W2020500480 @default.
- W945524927 cites W2033549411 @default.
- W945524927 doi "https://doi.org/10.1007/978-1-4613-4062-1_3" @default.
- W945524927 hasPublicationYear "1978" @default.
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