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Volumn 6, Issue 3, 1997, Pages 439-464

Some formal properties of capital maintenance and revaluation systems in financial accounting

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EID: 34548627805     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/713764734     Document Type: Article
Times cited : (5)

References (22)
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    • On the gearing adjustment, an axiomatic approach
    • Gutiérrez, J. M., 1992. On the gearing adjustment, an axiomatic approach. Theory and Decision, 33: 207–221.
    • (1992) Theory and Decision , vol.33 , pp. 207-221
    • Gutiérrez, J.M.1
  • 17
    • 20444484197 scopus 로고
    • The importance of replacement value
    • Schmidt, F., 1930. The importance of replacement value. The Accounting Review, 5: 235–242.
    • (1930) The Accounting Review , vol.5 , pp. 235-242
    • Schmidt, F.1
  • 19
    • 84963428141 scopus 로고
    • The axioms of accounting measurement'
    • Tippett, M., 1978. The axioms of accounting measurement'. Accounting and Business Research, 8: 266–278.
    • (1978) Accounting and Business Research , vol.8 , pp. 266-278
    • Tippett, M.1
  • 20
    • 77449151194 scopus 로고
    • On the numerical estimation of the loss from holding monetary items'
    • Tippett, M., 1982. On the numerical estimation of the loss from holding monetary items'. Accounting and Business Research, 13: 56–82.
    • (1982) Accounting and Business Research , vol.13 , pp. 56-82
    • Tippett, M.1
  • 22
    • 10244247429 scopus 로고
    • An axiomatic theory of accounting measurement
    • Willett, R. J., 1987. An axiomatic theory of accounting measurement. Accounting and Business Research, 17: 155–171.
    • (1987) Accounting and Business Research , vol.17 , pp. 155-171
    • Willett, R.J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.