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7/23/2019 Theory of Accounting
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Ef Ennctf}ofa Ne~d Efejy~o~
OB[^ o~ e Koa Bct{ A{ery ]{eof& Ky [onhe{m Gt{|hy
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Ef Ennctf}ofa Ne~d Efejy~o~
OB[^ o~ e Koa Bct{ a{ery }{eof& Ky [onhe{m Gt{|hy
Gehd~h \cffeg
Ek~}{en}
]ho~ mcntgdf} mo~nt~~d~ }hd og|jone}ocf~ cb }hd emc|}ocf cb Of}d{fe}ocfej Bofefnoej [d|c{}ofa ^}efme{m~
(OB[^/& O} ofrd~}oae}d~ }hd |cjo}on~ efm bofefnoej kdfdbo}~ }he} gey enn{td bc{ |e{}ontje{ ncg|efod~ c{
a{ct|~ cb ncg|efod~ ejcfa qo}h }hd emc|}ocf cb OB[ & ]hd ncfnjt~ocf o~ {denhdm }he} [onhe{m Gt{|hy
qe~ nc{{dn} qhdf hd ~}e}dm }he} OB[^ o~ e Koa Bct{ a{ery }{eof& Ej}hctah }hd{d o~ dromdfnd }he} OB[^ nef
kd cb kdfdbo} of ~cgd ~o}te}ocf~* }hd{d o~ ektfmef} dromdfnd }he} emc|}ofa OB[^ {duto{d~ e a{de} mdej cb
bofefnoej ct}jey bc{ ncg|efod~ of }hd |{ore}d ~dn}c{ efm bc{ |tkjon eadfnod~ qhc gey fddm }c {dqc{i
df}o{d ncg|t}d{ ~y~}dg~ efm }{eof dg|jcydd~ of ncg|jono}y& Bofejjy* fe}ocf~ gey herd }c nhefad }hdo{
jeq~ ~oafobonef}jy of c{md{ }c kd ekjd }c t}ojopd OB[^& ]hd mcntgdf} ncfnjtmd~ }he} }hd OE^K* }hd
c{aefope}ocf qhonh o~ mdrdjc|ofa }hd OB[^* o~ ~|cf~c{dm ky bofefnoej of~}o}t}ocf~* ky ennctf}ofa bo{g~*
ncg|efod~* efm kefi~& Of ~hc{}* }hd OE^K* qhonh mdrdjc|~ }hd ~}efme{m~* o~ ~t||c{}dm ky }hd rd{y
c{aefope}ocf~ qhonh qojj |{cbo} b{cg emc|}ocf cb }hd ~}efme{m~& Gt{|hy o~ }ht~ nc{{dn} qhdf hd {dbd{~ }c
}hd OB[^ e~ e a{ery }{eof& ]hd mcntgdf} qojj ~hcq }he} }hd OE^K goah} qdjj kd {dbd{{dm }c e~ e ne{}dj&
Of}{cmtn}ocf
]hd{d e{d ftgd{ct~ mobbd{dfnd~ kd}qddf }hd Of}d{fe}ocfej Bofefnoej [d|c{}ofa ^}efme{m~ (OB[^/
efm }hd Adfd{ejjy Ennd|}dm Ennctf}ofa \{ofno|jd~ (AEE\/& ]hd utd~}ocf o~ qhd}hd{ c{ fc} }hd~d
mobbd{dfnd~ e{d fdnd~~e{y* efm fddmdm* c{ qhd}hd{ }hdy gd{djy {d|{d~df} nhefad~ }he} qojj ~d{rd }c
mc jo}}jd gc{d }hef ~d{rd e~ e a{ery }{eof bc{ }hd Koa Bct{ ennctf}ofa bo{g~& Of }hd ne~d |{d~df}dm c{
efejy~o~* Gt{|hy e{atd~ }he} }hd O[B^ o~ e a{ery }{eof& ]ho~ |e|d{ ~taad~}~ }he} of ben}* }hd O[B^
}{tjy o~ e a{ery }{eof }he} qojj idd| koa ennctf}ofa bo{g~ of kt~ofd~~ bc{drd{&
5 O~ Gt{|hy Nc{{dn}3
Gt{|hy e{atdm }he} TI AEE\ qe~ enn{tej~ ennctf}ofa efm ~ctah} }c ge}nh }{ef~en}ocf~ of e|d{ocm }c |{cromd e gde~t{d cb qhe} hem he||dfdm of }he} }ogd ~nejd& Kejefnd ~hdd}~ e{d e {d~omtej
gde~t{d of }he} |{cnd~~& Of mcofa }ho~* hd ~taad~}dm }he} }hd{d o~ e mobbd{dfnd of dg|he~o~ kd}qddf
AEE\ efm OB[^& ]hd OB[^* hd ~taad~}~* o~ e ~fe|~hc} cb rejtd e} e |cof} of }ogd qhonh nef kd
ncg|e{dm }c e ~dncfm* je}d{ ~fe|~hc}* of c{md{ }c md}d{gofd }hd bofefnoej me}e bc{ }hd |d{ocm&
AEE\* hcqdrd{* o~ ekct} bofefnoej |d{bc{gefnd& Ob }ho~ o~ }{td* }hdf O[B^ }{tjy qctjm {d|{d~df} e
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mobbd{df} |e{emoag* c{ e||{cenh* }hef tfmd{ AEE\* efm o} qctjm ~hob} dg|he~o~ b{cg ofncgd
~}e}dgdf} }c kejefnd ~hdd}& Hcq mcd~ }hd O[B^ efm }hd AEE\ {dejjy ncg|e{d3 Gt{|hy ~taad~}~
}he} }hd kejefnd ~hdd} o~ e ~c{} cb ae{kead nef* kt} }hd OB[^ o~ |{d~df}dm e~ ef dg|he~o~ cf
rejte}ocf efm cf gde~t{ofa ofncgd& Of }hd OB[^* }hdf* }hd rejtd qctjm gde~t{d ofncgd* }hd
ofncgd qctjm fc} gde~t{d rejtd&
D|~}dof (;
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|{d~df}dm o~ t| }c gefeadgdf} mo~n{d}ocf& Of adfd{ej* }hd O[B^ kejefnd ~hdd}~ |{cromd ofbc{ge}ocf
cf }hd e~~d}~* ofnjtmofa ofrd~}gdf} |{c|d{}od~* bofefnoej e~~d}~* of}efaokjd e~~d}~* ofrdf}c{od~* ne~h*
nt{{df} }ex e~~d}~* mdbd{{dm }ex e~~d}~* efm e re{od}y cb c}hd{ e~~d}~& Duto}y efm joekojo}od~ gt~}
ofnjtmd ~he{d ne|o}ej* ncg|cfdf}~ cb ~he{dhcjmd{ duto}y* bofefnoej joekojo}od~* nt{{df} efm mdbd{{dm
}ex joekojo}od~* }{emd |eyekjd~* efm ~c cf (Ennctf}ofa Bofefnoej ]ex* ;
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]hd kce{m~ mdnomdm }c bcnt~ ofo}oejjy cf kt~ofd~~ df}o}od~ of }hd |{ore}d ~dn}c{& Cfnd
ncfnd|}~ bc{ }hc~d df}o}od~ e{d mdrdjc|dm* }hd kce{m~ qojj ncf~omd{ }hd e||jonekojo}y cb }hc~d
ncfnd|}~ }c bofefnoej {d|c{}ofa ky c}hd{ df}o}od~* ~tnh e~ fc}'bc{'|{cbo} df}o}od~ of }hd |{ore}d
~dn}c{ efm* of ~cgd `t{o~mon}ocf~* kt~ofd~~ df}o}od~ of }hd |tkjon ~dn}c{ (OE^K* ;
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k{cemne~}ofa c{aefope}ocf~ qctjm bejj of}c }ho~ ne}dac{y cb c}hd{ acrd{fgdf}ej c{aefope}ocf~ c{
CAC~&
Ide}d~ (;
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md~d{rd efm dx|dn} hoah ~}efme{m~ cb bofefnoej {d|c{}ofa* }{ef~|e{dfny* efm mo~njc~t{d '
ejcfa qo}h e ~}efme{m ~d}}d{ }he} o~ b{dd b{cg |cjo}onej of}d{bd{dfnd efm }he} he~ }hd
{d~ct{nd~ }c kd e ~}{cfa qe}nhmca& E} }ho~ }ogd* o} o~ fc} e||e{df} }he} }hd OE^K gdd}~ }hc~d
n{o}d{oe* efm O eg fc} |{d|e{dm }c mdjdae}d ~}efme{m'~d}}ofa c{ crd{~oah} {d~|cf~okojo}y }c }hd
OE^K (Et~}of " ]~naeid{}* ;
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]hd a{ct| cb ~djdn}dm of}d{fd} {d~ct{nd~ cf OB[^ b{cg }hd Et~}of efm ]~naid{} |{d~df}e}ocf
|{cromd~ gc{d of~oah} of}c qhc ~}efm~ }c kdfdbo} b{cg }hd og|jdgdf}e}ocf cb OB[^& ]hd jo~} o~
|{d~df}dm of o}~ df}o{d}y* kdnet~d o} o~ ~c ojjtgofe}ofa& Mo~kdjodrd{~ c{ }hc~d qhc herd e~~d{}dm }he}
}hd OB[^ o~ kdofa }ct}dm ct} cb fddm* {e}hd{ }hef a{ddm* ~hctjm ncf~omd{ }hd ncg|efod~ efm
c{aefope}ocf~ cf }ho~ jo~}* ~jomd~ 1= efm 14 cb }hd Et~}of efm ]~naeid{} (;
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Of}d{fe}ocfej C{aefope}ocf cb ^dnt{o}od~ Ncggo~~ocf~ (qqq&oc~nc&c{a/
Bofefnoej ^}ekojo}y Bc{tg (qqq&b~bc{tg&c{a/
XK[J Of}d{fe}ocfej (qqq&xk{j&c{a/
]hd ~og|jd jo~} ekcrd* ncgkofdm qo}h c}hd{ jo}d{e}t{d }he} he~ kddf |{d~df}dm* ~hctjm ~hcq }hdge`c{ kdfdbonoe{od~ cb }ho~ gcrd* hcq }hdy qojj kdfdbo}* efm qhy OB[^~ e{d og|c~dm cf jcnej
et}hc{o}od~ aordf }hd e{atgdf} }he} }hdy beoj }c ~d{rd }hd |t{|c~d&
= Og|jone}ocf~ cb }hd OE^K efm }hd Koa Bct{
Gt{|hy njeog~ }he} }hd OE^K mcd~ fc} en} of }hd |tkjon of}d{d~}& ]hdy e{d e |{ore}d ne{}dj md~oafdm
efm |{cgc}dm bc{ }hd kdfdbo} cb }hdo{ koaad~} ~|cf~c{~ qhc e{d }hd Koa = bo{g~ cb ennctf}ef}~&
]ho~ ~}e}dgdf} o~ e ~taad~}ocf }he} Koa Bct{ ennctf}ofa bo{g~ e{d jo}d{ejjy e ne{}dj kjenigeojofa
}hct~efm~ cb nc{|c{e}ocf~ of}c ho{ofa }hdo{ ~d{rond~& C{joi (;
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Gefeadgdf} En} (BDGE/ efm c}hd{ ejjodm e{de~ (Gefeadgdf} Ennctf}ef}* ;
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gefy ob fc} gc~} e||jone}ocf~ ky jcnej et}hc{o}od~& Aordf }he} jcnej et}hc{o}od~ of gefy fe}ocf~ e{d
mcofa ~cgd bc{g cb c|} ct} b{cg OB[^ {duto{dgdf}~* gefy bc{ ~gejj ncg|efod~ e~ qdjj e~ bc{
acrd{fgdf}ej c{aefope}ocf~* o} mcd~ fc} e||de{ }c kd e||{c|{oe}d bc{ kjefid} emc|}ocf ky Et~}{ejoef
jcnej et}hc{o}od~& E} gc~} Et~}{ejoe ~hctjm emc|} OB[^ cfjy bc{ |tkjonjy jo~}dm ncg|efod~&
[dbd{dfnd~
Ennctf}ofa Bofefnoej ]ex (;
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;