TY  - CHAP
AB  - Abstract Exchange-priced transactions should be recognized and treated as items of enterprise experience, which should be summarized for later review. This is so because the major objective of accounting technology is to aid men to understand the results of enterprise management’s decisions. This, in turn, is based on compelling concepts that invite certain conclusions and limitations that direct certain exclusions. Intentions, purpose, and objectives lie at the heart of transactions and their nature is an aspect of the logic of accounting actions.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020036
UR  - https://doi.org/10.1108/S1479-350420160000020036
PY  - 2016
Y1  - 2016/01/01
TI  - Ideas Motivate Action
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
T3  - Studies in the Development of Accounting Thought
PB  - Emerald Group Publishing Limited
SP  - 129
EP  - 137
Y2  - 2024/04/23
ER  -