TY  - CHAP
AB  - Abstract This well-planned research is in tune with the times.1Five of the postulates are called imperatives. They are indeed persuasive objectives. The remaining postulates deal with means for attaining those goals. Another word for postulate is assumption. Both words refer to ideas that we cannot know as facts of business life, and yet are needed as a basis for discussing accounting principles. Perhaps, therefore, they may be considered as compact verbalizations of basic concepts serving as foundational stones beneath accounting technology.
VL  - 20
SN  - 978-1-78635-389-4, 978-1-78635-390-0/1479-3504
DO  - 10.1108/S1479-350420160000020054
UR  - https://doi.org/10.1108/S1479-350420160000020054
PY  - 2016
Y1  - 2016/01/01
TI  - Basic Postulates of Accounting☆
T2  - A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays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  - 297
EP  - 304
Y2  - 2024/04/19
ER  -