Dictionary of Accounting - 2nd Edition, vol 1

Ralph Estes ()
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Ralph Estes: Institute for Policy Studies

in MIT Press Books from The MIT Press

Abstract: 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.

Keywords: accounting; dictionary (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 1985
Edition: 1
ISBN: 0-262-55011-3
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