Abstract
Accounting was defined in the Introduction as the measurement, recording and communication of economic data. All three aspects of accounting are examined in Part I with particular emphasis on problems of measurement.
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Notes and References
Arthur Andersen & Co., Objectives of Financial Statements for Business Enterprises ( Chicago, Arthur Andersen & Co., 1972 ).
A. M. Boume, ‘Valuation and Profit’, in A. M. Bourn (ed.), Studies in Accountingfor Management Decision ( London, McGraw-Hill, 1969 ).
H. C. Edey, ‘Accounting Principles and Business Reality’, Accountancy (July 1963); reprinted in Modern Financial Management, ed. B. V. Carsberg and H. C. Edey ( Harmondsworth, Penguin Books, 1969 ).
H. C. Edey, ‘The Nature of Profit’, Accounting and Business Research, no. 1 (Winter, 1970).
R. H. Parker and G. C. Harcourt, Readings in the Concept and Measurement of Income (Cambridge University Press, 1969 ).
R. Sidebotham, Introduction to the Theory and Context of Accounting (Oxford, Pergamon, 1970 ).
E. Stamp and C. Marley, Accounting Principles and the City Code: The Case for Reform ( London, Butterworth, 1970 ).
Accounting Standards Steering Committee, The Corporate Report ( London, Accounting Standards Steering Committee, 1975 ).
Sandilands, Inflation Accounting: Report of the Inflation Accounting Committee, Cmnd 6225 (H.M.S.O., 1975).
T. A. Lee, Income and Value Measurement: Theory and Practice ( London, Nelson, 1974 ).
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© 1977 Arthur Hindmarch, Miles Atchison, Richard Marke
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Hindmarch, A., Atchison, M., Marke, R. (1977). Concepts of Value and Profit. In: Accounting: An Introduction. Palgrave, London. https://doi.org/10.1007/978-1-349-15639-9_1
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DOI: https://doi.org/10.1007/978-1-349-15639-9_1
Publisher Name: Palgrave, London
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