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The Economics of Business ValuationTowards a Value Functional Approach$
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Patrick Anderson

Print publication date: 2013

Print ISBN-13: 9780804758307

Published to Stanford Scholarship Online: September 2013

DOI: 10.11126/stanford/9780804758307.001.0001

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PRINTED FROM STANFORD SCHOLARSHIP ONLINE (www.stanford.universitypressscholarship.com). (c) Copyright Stanford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in SSO for personal use.date: 02 June 2020

Accounting for the Firm

Accounting for the Firm

Chapter:
(p.79) 6 Accounting for the Firm
Source:
The Economics of Business Valuation
Author(s):

Patrick L. Anderson

Publisher:
Stanford University Press
DOI:10.11126/stanford/9780804758307.003.0006

This chapter focuses on the history, proper role, and limitations of accounting. It covers the vital role of accounting in business, why accounting is not the same as valuation, management, or finance, the history of accounting, and principles of accounting, starting with the most important one: ethics, as well as the historical cost principle.

Keywords:   Accounting, Pacioli, Kautilya, historical cost, ethics, management, finance, asset method

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