Wealth, Income, and Intangibles.

Format:

Book

Contributor:

Sands, J.E.

Series:

Heritage

Language:

English

Subjects (All):

Accounting.

Genre:

Electronic books.

Physical Description:

1 online resource (viii, 100 pages)

Place of Publication:

Toronto : University of Toronto Press, [2019]

Language Note:

In English.

Summary:

This book began as a study of the nature and accounting treatment of intangible assets. It was soon apparent, however, that the problems raised by intangibles were fundamental to the entire structure of accounting theory and the scope of the work broadened to attempt to create a whole new framework of accounting theory.

Contents:

Cover; PREFACE; 1. INTRODUCTION; 2. PREMISES; Purpose of Accounting; Definitional Requirements; Market Value; Double-Entry Book-Keeping; 3. WEALTH; Consumable Wealth; Secondary Wealth; Currency; Competitive Conditions; Intangibles; Nature of Intangible Value; Accounting Statements of Wealth; 4. INCOME; Psychic Income; Wealth Income; Accounting Entity; Beneficial Ownership; Accounting Income; Realization Concept; Matching Concept; Intangibles in Income; Dollar Values; APPENDIX: INCREASE OF SOCIETY'S WEALTH; 5. MEASUREMENT; Entity Wealth; Description of Wealth; Currency and Secondary Wealth

Service WealthSale Wealth; Intangibles; Businesses; 6. PRESCRIPTION; General Requirements; Treatment of Intangibles; Supplementary Considerations; Treatment of Tangibles; Illustration

Notes:

Reprinted in 2018.

Description based on online resource; title from PDF title page (publisher's Web site, viewed 26. Nov 2019)

ISBN:

1-4875-8350-8

OCLC:

1129188643