- normative theories of accounting
- мн., учет = normative accounting theory
Англо-русский экономический словарь.
normative theories of accounting
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normative theories of accounting — Theories of accounting, often based on a priori concepts and deductive reasoning, that prescribe the accounting procedures and policies that should be followed rather than describing those that are followed in practice. Compare: positive… … Accounting dictionary
a priori theories of accounting — Theories used in measurement and valuation systems of accounting that are based on deductive reasoning from certain axioms or assumptions rather than experience. The 1960s was a particularly fruitful period for a priori research in financial… … Accounting dictionary
positive accounting theory — A theory that attempts to explain the nature of accounting, the role and activities of accountants, and relationships of accountancy to the economy. Unlike normative theories of accounting, it does not set out to state what accounting procedures… … Accounting dictionary
Positive accounting — is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe optimal accounting standards.Positive accounting can be… … Wikipedia
Business ethics — For the episode from the American television series The Office, see Business Ethics (The Office). Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical… … Wikipedia
Economics — This article is about the social science. For other uses, see Economics (disambiguation). For a topical guide to this subject, see Outline of economics. Economics … Wikipedia
religion, study of — Introduction attempt to understand the various aspects of religion, especially through the use of other intellectual disciplines. The history of mankind has shown the pervasive influences of religion, and thus the study of religion,… … Universalium
Judaism — /jooh dee iz euhm, day , deuh /, n. 1. the monotheistic religion of the Jews, having its ethical, ceremonial, and legal foundation in the precepts of the Old Testament and in the teachings and commentaries of the rabbis as found chiefly in the… … Universalium
economics — /ek euh nom iks, ee keuh /, n. 1. (used with a sing. v.) the science that deals with the production, distribution, and consumption of goods and services, or the material welfare of humankind. 2. (used with a pl. v.) financial considerations;… … Universalium
Distribution (economics) — Distribution in economics refers to the way total output, income, or wealth is distributed among individuals or among the factors of production (such as labour, land, and capital).[1]. In general theory and the national income and product… … Wikipedia
William H. Starbuck — Infobox Scientist name = William Starbuck image width = 150px caption = birth date = birth date|1934|9|20|mf=y birth place = Portland, Indiana residence = citizenship = nationality = ethnicity = field = Cognitive Psychologist Organizational… … Wikipedia
