Dictionary of accounting
著者
書誌事項
Dictionary of accounting
MIT Press, c1985
2nd ed
- : pbk.
- : hard
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内容説明・目次
- 巻冊次
-
: hard ISBN 9780262050326
内容説明
Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions.
- 巻冊次
-
: pbk. ISBN 9780262550116
内容説明
Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions. Many of the original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep discount bonds, flat rate tax, Governmental Accounting Standards Board, junior stock, "push down" accounting, shelf registration, single audit concept, stripped bond, tax equity and fiscal responsibility act, and windfall profits tax, to name a few.Ralph Estes is Professor of Accountancy at Wichita State University.
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