Transcription of Solutions to the Exercises - Cengage
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Solutions to the Exercises - Cengage
INTERNATIONAL financial reporting AND analysis , 5TH EDITION ALEXANDER, BRITTON, JORISSEN Student s Solutions to the Exercises Chapter 1 1 Obviously the scope here is almost endless. Here are three interesting definitions from the USA which students are not very likely to come across (extracted from Belkaoui (1992) Accounting Theory, 3rd edn, Academic Press, London). The Committee on Terminology of the American Institute of Certified Public Accounting defined accounting as follows: Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results The scope of accounting from this definition appears limited.
INTERNATIONAL FINANCIAL REPORTING AND ANALYSIS, 5TH EDITION ALEXANDER, BRITTON, JORISSEN Student’s Solutions to the Exercises . Chapter 1
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