Abstract
In Chapter 1 we established that the chief objective of accounting is to provide a measurement process for the firm. Part I was mainly concerned with the measurement of past performance especially for the presentation of financial statements. In Part II we are concerned with problems of measurement of information as a basis for planning decisions.
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Notes and References
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B. Carsberg, ‘The Role of the Valuation Model in the Analysis of Investment Decisions’, in H. C. Edey and B. S. Yamey (eds), Debits, Credits, Finance and Profits ( London, Sweet & Maxwell, 1974 ).
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© 1977 Arthur Hindmarch, Miles Atchison, Richard Marke
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Hindmarch, A., Atchison, M., Marke, R. (1977). Concepts of Planning. In: Accounting: An Introduction. Palgrave, London. https://doi.org/10.1007/978-1-349-15639-9_10
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DOI: https://doi.org/10.1007/978-1-349-15639-9_10
Publisher Name: Palgrave, London
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