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  • The Concepts of Modern Accounting Theory

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    Adam Alhayy
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    This article discusses the concept of assets in accounting theory. It explores how assets have traditionally been defined as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. However, the article notes there is no consensus on a definition of assets in the accounting literature and debates the appropriate way to characterize and recognize assets.

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    The concepts of modern accounting theory in light of traditional ideas.

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    The concepts of modern accounting theory

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    This article discusses the concept of assets in accounting theory. It explores how assets have traditionally been defined as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. However, the article notes there is no consensus on a definition of assets in the accounting literature and debates the appropriate way to characterize and recognize assets.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    19 views11 pages

    The Concepts of Modern Accounting Theory

    Uploaded by

    Adam Alhayy
    This article discusses the concept of assets in accounting theory. It explores how assets have traditionally been defined as probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. However, the article notes there is no consensus on a definition of assets in the accounting literature and debates the appropriate way to characterize and recognize assets.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    The concept of assets in accounting theory

    Samuelson, Richard A
    Accounting Horizons; Sep 1996; 10, 3; ABI/INFORM Collection
    pg. 147

    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
    Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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