1. Definition of
Accounting principles
1.1 Sidney Davidson “Handbook of modern accounting”
Davidson (1977), the editor of “modern accounting manual” defines accounting principles as that accounting principles embody the accounting concept; accounting principles can be considered as the norms to appropriately carry out accounting work. Thus, we can see accounting principles on the one hand reflects the accounting concepts, on the other hand, are normal accounting standards.
1.2 P.H. Volginbuck “Accounting theory”
1.3 Eric L. Kohler “Accounting dictionary”
1.4 Meig “Accounting—the basis for business decisions”
1.5 Emeritus Kaichiro Bamba “New edition accounting dictionary”
1.6 Peyton and Little “Introduction of company accounting principle”
1.7 The main opinion of this paper
2. Hierarchical division of accounting principles
2.1 Basic accounting principle, accounting element verification, measurement, formulation and submit principle and specific business principle
.............................
2.2 Basic accounting principle, general principle and specific principle
3. Four natures of accounting principles
3.1 Normative
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4. Conclusion
References
Sidney Davidson, 1977, Handbook of modern accounting, New York :McGraw-Hill Book Co., 2nd edition.
P.H. Volginbuck, 1984, Accounting theory, translated by Xiamen University accounting and enterprise management department, China financial and economic Press
Eric L. Kohler, 1985, Accounting dictionary, Chenhui Publishing house
Meigs, W.B. and Meigs, R.F.,2007, Accounting: The Basic for Business Decisions, Latest Ed., McGraw Hill.
Emeritus Kaichiro Bamba, 1979, New edition accounting dictionary, Central Economy Press, Japan
Peyton and Little, 1940, Introduction of company accounting principle, McGraw-Hill
Needles, B.E., Powers, M.,
www.51lunwen.org Mills, S.K. and Anderson, H.R., 2000, Principles of Accounting, Latest Ed., Houghton Mifflin Co.
Waygandt, J.J., Kieso, D.E. and Kimmel, P.D., 2005, Accounting Principles, Latest Ed., John Wiley & Sons.
Larson, K.D., Wild, J.J. and Chiappetta, B., 2007, Fundamental Accounting Principles, Latest Ed., McGraw-Hill.
R.S.Kaplan, A.A. Atkinson, D.J.Morris, 1998, Prentice Hall Englewood Cliffs, N.J.
R.L. Watts, J.L.Zimmerman, Positive accounting theory: a ten year perspective, Accounting Review, 1990, JSTOR.ORG
W.H. Beaver, 1981, Financial reporting: An accounting revolution, Prentice Hall
G.S.Becker, 1998, Accounting for tastes, books.google.com
A.P.Board, 1970, Basic concepts and accounting principles underlying financial statements, New York: American Institute of Certified Public
Y.Liiri, 2003, Theory of accounting measurement, American Accounting
A.G. Hopwood, 1983, On trying to study accounting in the contexts in which it operates, Organizations and Society
C.T.Homgren, S.M.Datar, G.Foster, M.V.Rajan, C.Ltlner,
www.51lunwen.org 2008, Cost accounting: a managerial emphasis, Prentice Hall
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论文题目:What are accounting principles?
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