Currency Translation and Performance Evaluation in Multinationals. (Book Review).
Abstract Reviews the book "Currency Translation and Performance Evaluation in Multinationals," by Helen Gernon Morsicato.
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Instrumental Reasoning and Systems Methodology: An Epistemology of the Applied and Social Sciences.
Abstract Reviews the book "Instrumental Reasoning and Systems Methodology: An Epistemology of the Applied and Social Sciences," by Richard Mattessich.
Eighty-eight International Accounting Problems in Rank Order of Importance: A DELPHI Evaluation.
Abstract Reviews the book "Eighty-Eight International Accounting Problems in Rank Order of Importance: A Delphi Evaluation," by George M. Scott and Pontus Troberg.
Financial Accounting Standards: Explanation and Analysis (Book).
Abstract Reviews the book "Financial Accounting Standards: Explanation and Analysis," by Jon A. Booker and Bill D. Jarnagin.
The Silver-Lined Bonds of Sunshine Mining.
Abstract ABSTRACT: Sunshine Mining Company issued silver-indexed bonds in April 1980. This article describes some of the features of these bonds, alternative accounting interpretations, and the company's accounting for the bonds.
Finance and Accounting for Nonfinancial Managers (Book).
Abstract Reviews the book "Finance and Accounting for Nonfinancial Managers," by William G. Droms.
Dollar-Unit Sampling: A Practical Guide for Auditors.
Abstract Reviews the book "Dollar-Unit Sampling: A Practical Guide for Auditors," by Donald A. Leslie, Albert D. Teitlebaum and Rodney J. Anderson.
Principles of Accounting. (Book Review).
Abstract Reviews the book "Principles of Accounting," by Belverd E. Needles Jr., Henry R. Anderson and James C. Caldwell.
Foreign-Exchange Management in U.S. Multinationals.
Abstract Reviews the book "Foreign Exchange Management in U.S. Multinationals," by Rita M. Rodriguez.
A Benefits Approach to Certain Accounting Policy Choices.
Abstract ABSTRACT: This paper is concerned with the existence of some accounting choices that can be examined to determine which of two reporting alternatives is preferable in terms of gross potential user benefits, without knowing statement users' preferences for information. It is also noted that many policy choices in accounting are not subject to this analysis. At a minimum, the identification of which of these two categories fits a particular accounting policy decision should indicate that the attention of policy-making bodies could be most usefully directed to the costs of policy choices in certain cases. Possible explanations for the continuing focus on benefits rather than costs of alternatives are examined.