Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions. Many of the original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep discount bonds, flat rate tax, Governmental Accounting Standards Board, junior stock, "push down" accounting, shelf registration, single audit concept, stripped bond, tax equity and fiscal responsibility act, and windfall profits tax, to name a few.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Ralph Estes is Professor of Accountancy at Wichita State University.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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Etat : as new. Cambridge, MA.:The MIT Press, 1995. Paperback. 168 pp. - Over 200 new terms have been added to this second edition, bringing the total to over 1,300 definitions. Many of the original entries have been revised, and comprehensive coverage is provided for financial accounting, management accounting, taxation, auditing, social accounting, information systems, computers, financial analysis, reporting standards, and statistical methods. Among the new terms are accelerated cost recovery system (ACRS), "carve-out" accounting, debt defeasance, deep discount bonds, flat rate tax, Governmental Accounting Standards Board, junior stock, "push down" accounting, shelf registration, single audit concept, stripped bond, tax equity and fiscal responsibility act, and windfall profits tax, to name a few. Condition : as new copy. ISBN 9780262550116. Keywords : ECONOMICS, N° de réf. du vendeur 290679
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