TY  - CHAP
AB  - Abstract Each exchange-priced transaction will present some combination of favorable and/or unfavorable effects on the enterprise concerned. In order to segregate unlike transaction effects and to aggregate like transaction effects, account categories are named and given bilateral form. Each transaction, in turn, speaks of the experience of that enterprise.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020045
UR  - https://doi.org/10.1108/S1479-350420160000020045
PY  - 2016
Y1  - 2016/01/01
TI  - Related Form and Substance
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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  - 209
EP  - 214
Y2  - 2024/04/24
ER  -