Hicksian Income and Contemporary Accounting
This article deals with the concept of income of one of the most influential economists of the 20th century - John Richard Hicks, which left deep trails in the theory of accounting. Hick’s ideas are both theoretically presented and practically illustrated. The way they have been transferred to moder...
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| Дата: | 2015 |
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| Автор: | |
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Інститут економіки промисловості НАН України
2015
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| Назва видання: | Економічний вісник Донбасу |
| Теми: | |
| Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/109311 |
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| Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| Цитувати: | Hicksian Income and Contemporary Accounting / V. Petrova // Економічний вісник Донбасу. — 2015. — № 4 (42). — С. 5-11. — Бібліогр.: 9 назв. — англ. |
Репозитарії
Digital Library of Periodicals of National Academy of Sciences of Ukraine| Резюме: | This article deals with the concept of income of one of the most influential economists of the 20th century - John Richard Hicks, which left deep trails in the theory of accounting. Hick’s ideas are both theoretically presented and practically illustrated. The way they have been transferred to modern accounting by IASB and FASB is analyzed. The criticisms of the use of the Hicksian income as a theoretical foundation of concepts of income, earnings and capital maintenance as adopted by the Conceptual Framework for Financial Reporting are also discussed in the article. |
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