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Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Financial accounting is a branch of accounting concerned with the summary, ... Example 2: in the beginning of June, WikiTables, a company that buys and resells tables ...
In economics a trade-off is expressed in terms of the opportunity cost of a particular choice, which is the loss of the most preferred alternative given up. [2] A tradeoff, then, involves a sacrifice that must be made to obtain a certain product, service, or experience, rather than others that could be made or obtained using the same required resources.
The applicability of Generally Accepted Accounting Practice in the Central Government of South Africa (English summary of a thesis written in another language) University of Pretoria, 1993. 2. Conradie, J.M. Die toepaslikheid van Algemeen Aanvaarde Rekeningkundige Praktyk in die Sentrale Owerheid van Suid-Afrika.
National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
A bachelor's thesis is often 40–60 pages long, a diploma thesis and a master's thesis usually 60–100. The required submission for a doctorate is called a Dissertation or Doktorarbeit . The submission for a Habilitation , which is an academic qualification, not an academic degree, is called Habilitationsschrift , not Habilitationsarbeit .
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]