1. Accounting Theory

8/3/2019 1. Accounting Theory

1/32

..4:3939047

..4:39343.0598


2/32

/039190:807841,33:,7054798,3//08.7-090731472,943300/8

4 ,7090:807841,33:,7054798

%006:93;0894774:53.:/30893,3/549039,

8,704/078 %04,3.70/94774:53.:/30893,3/549039,4/07841/0-039:708,3/4,3894.,3/574;/078418479907280.:70/,3/:380.:70/4,38,3/13,3.0

%002540074:53.:/30893549039,,3/5,89

0254008 %0,3,89,/;80774:53.:/313,3.,,3,898,3/

4:73,8980.434289889,989.,387080,7.07897,/0:3438894.-74078,3/4907574;/07841,/;847807;.088:.,8.70/97,93,03.08


3/32

/039190:807841,33:,7054798,3//08.7-090731472,943300/8

4 ,7090:807841,33:,7054798

%0-:83088.439,.974:53.:/3.:894207897,/0

.70/9478,3/8:55078,3/3,/110703980380.425099478-:830887;,8,3/948039070890/3207078,2,,2,9438,3/9,04;07

%04;0732039 3.:/39,,:947908/05,7920398,3/,03.08.43.0730/9908:507;84341.42207.0,3/

3/:897,3/4.,,:947908 %05:-.3.:/39,5,0787,905,078.438:2078,3/

4907.422:39,3/850.,390708974:588:.,8549.,5,7908.438:207,3/03;7432039,57490.94384.0908,3/7043,57088:7074:58


4/32

&807841,33:,7054798,3/90731472,943300/8

9080:8078300/9013,3.,31472,943

%006:93;0894774:5%08,704/0784190.425,3%0,39943440110.9;02,3,02039850714723,3/42:.5741990.,39/7,174290-:8308814790743:80

%04,3.70/94774:5%0574;/0784113,3.09490.425,30,250-,38


5/32

&807841,33:,7054798,3/90731472,943300/8

9080:8078300/9013,3.,31472,943

%002540074:5

%013,3.,,3,898,/;80774:5

00/31472,943147907.0398470,250894.-74078300/31472,94394,/;803;089478.70/9,03.08,3931472,94394,/;80549039,8:550784144/89490.425,34:73,898300/31472,94314790770,/35:-.


6/32

&807841,33:,7054798,3/90731472,943300/8

9080:8078300/9013,3.,31472,943

%0-:83088.439,.974:5,2508:55078.:8942078$:55078,399434,-4:990.425,38,-9945,98/0-98%0.:8942078300/94349,990.425,38,80.:7084:7.0418:55,3/8334/,30741.483/43

%04;0732039


7/32

&807841,33:,7054798,3/90731472,943300/8

9080:8078300/9013,3.,31472,943

%05:-.

,3931472,943-0.,:800390757808,110.990232,3,80-574;/34-8,3/:834.,8:5507847-,110.939003;7432039054:943

%03,3/#0;03:0


8/32

..4:3939047

..4:393.43.0598

..4:393-,808

..4:39354.08

..4:39389,3/,7/8


9/32

..4:393%047

43.0598 :3/,2039,,88:259438:3/073905705,7,94341

13,3.,89,9020398

,808 094/8/0;0450/94,5590.43.059894850.1.

97,38,.9438

!4.08 $50.1.94,5,79.:,747,3,943

48034390-,88418:9,-03088


10/32

..4:3939047

..4:393!4.08

850.1.94,172

..4:393-,808

2094/8

..4:39343.0598

-74,/573.508


11/32

..4:393%047,250

!% ,9.3573.50

$$ 094/841/0570.,943,55.,943412,9.3573.503,..4:393147343.:77039,88098

! $50.1..4.0412094/897,9304770/:.3-,,3.0


12/32

..4:39343.0598

:830880399.43.059

%0-:830888,805,7,900399/893.917429843078472,3,078

%8.43.059706:70890.,701:805,7,943419013,3.,,11,784190-:8308817429843078,3/4907-:8308808


13/32

..4:39343.0598

43.43.073

303907578083472,;00/,8,43.43.0739,98,8.4393:334507,9438147901470800,-01:9:70

98,88:20/9,990039075780,834390394394.:79,908.,041984507,9438


14/32

..4:39343.0598

8947.,.489

8809884:/-070.47/0/39,,9.489

,329,94341:838947.,.489

392084131,9438947.,.48981:708,.700;,3.0,3/.,3280,/:80784113,3.,31472,943

347/07944;07.4209829,94370;,:,94341,880988,40/,8,3,9073,9;0948947.,.489

,..4:393


15/32


16/32

..4:39343.0598

..7:,-,8841,..4:393

3.420870.430/030,730/,3/349039870.0;0/3.,8

503808,7070.430/033.:770/,3/3490390,705,/3.,8

,9.3.43.059 #0;03:00,730/2:89-02,9.0/,,38990

0503/9:703.:770/30307,939


17/32

..4:39343.0598

#0;03:070,,943.43.059

8,084:/-070.430/03

900;0391742.9,7808,89,035,.0

$,0870.430/0344/8,70/0;070/47033;4.085705,70/

$,0834970.430/03,347/07870.0;0/

9070.05941.,8870,843,-.079,3

$,043.70/984:/-070.430/,83.420

0;031.,8,834909-00370.0;0/


18/32

..4:39343.0598

,907,9

31472,94382,907,198428843472889,902039.4:/31:03.0900.4342./0.843841:80789,034390-,88419013,3.,89,902039


19/32

..4:39343.0598

!7:/03.0

070,9073,9;0808943084:/800.990

,9073,9;09,9;08902489.,:94:85708039,943419013,3.,54894347708:94190-:83088

88098,3/57419884:/349-04;0789,90/-:9,-,,3.02:89-0,.0;094570;039902,907,4;0789,90203941,-908,3/48808

070,488814708003984:/-0,39.5,90/,3/9,03220/,90394,..4:39


20/32

..4:39343.0598

4309,7573.50

..4:393/0,4399480902894.,24309,7;,:0.,3-0,997-:90/

3,3.,89,9020398/43497010.91,.94789,9.,3349-020,8:70/324309,79072844/2,3,02039,7/473202-0784189,1109.


21/32

..4:39343.0598

4388903.

%0902839013,3.,89,90203984:/-057080390/,3/.,8810/3908,202,330717424305074/9490309

.059:3/07901443.,808

%0708,831.,39.,303903,9:7041904507,94384190-:83088

70;0419813,3.,89,9020395708039,943/0243897,9089,9700;,3.08-09907,.0;0/-5708039390283,/1107039,

.,308706:70/-,30,..4:39389,3/,7/


22/32

..4:39343.0598

$:-89,3.04;071472

$42097,38,.9438,;0,70,3,9:709,9/1107817429070,1472

030;07980,5488-09070,8:-89,3.084:/570;,4;07900,1472

30,2508,705:7.,8097,38,.943

0,43078541,3,880943,705:7.,80/4083495,88:3990,89389,203985,/-:99.4:/-0280,/3945708039,-,,3.080093.8:.,88098//349,550,7:399003/4190.4397,.9


23/32

:897,943

35705,7390,..4:398414:7.425,3147900,703/

,7.4:,701,.0/9901443574-028

5,344:4:/970,90,.4190,-4;0.,808,3/;070,843814790970,92039

%02,3,3/70.94780890.425,3844/3/:897,70,943894-07010.90/390,..4:398

%04390721:9:708:..0884190.425,38097020:3.079,3

94:908,08,;034909,.9:,9,035,.0842070,-0.:89420784190.425,3,;05,.0/80;07,,7047/0789,9,70094-009702057419,-0


24/32

304190430784190.425,3,83;0890/8/7,3838420.47547,90-43/8,3/8,708

9900,703/,3,24:3984:989,3/3370850.94100.97.9-8

:73900,790.425,35:7.,808#84794189,94307%080070893:80,99003/41

900,7 %0.425,3,/,544797,/30,7,3/9043078

-00;09,9,2470-,,3.0/708:9.4:/-057080390/1,894.;,:,9432094/,8,/4590/3890,/419057080392094/

/0-9474408,,70,24:3941243087:24:70/94-0433946:/,943

%0.425,343884208,7083,6:490/.425,3

.90,:/947893,70479088


25/32

5,344:4:/970,90,.4190

,-4;0.,808,3/;070,843814790970,92039

$97:.9:704190,3807

$9,9090,..4:393573.509,984:/-0

,550/2,7

5,390573.50-7012,7

5590573.509490.,80;03,3/89,90

4:7,38072,7


26/32

,250 %02,3,3/70.94780890.425,3844/3/:897,

70,943894-07010.90/390,..4:398

$905$9,9090,..4:393573.509,984:/-0,550/2,7

%8.,8084:/-00;,:,90/:8390%#!#!

$9055,390573.50-7012,7

%024309,7573.5089,9089,913,3.,89,902039884:/437010.90;03989,9.,3-020,8:70/324309,790728

$9055590573.509490.,80;03,3/89,904:7,38072,7

3985,79.:,7.,80902,3,3/70.9474:/-0289,0394

7010.9901,.99,990-:83088,844/70,9438990.0398,8980;039.,3349-06:,3910/3907284124302,7

%85439.,3-01:79070,-47,90/:8390.43.059413435:7.,80/44/


27/32

,250%04390721:9:708:..0884190.425,38097020

:3.079,3

%8.,8084:/-00;,:,90/:8390#!#!

%043.43.073573.5089,9089,9,-:8308803998050.90/944507,90147,33/013905074/41920

98,88:20/9,99043078,703493903/394.4809/43390

1470800,-01:9:70%820,389,9,88098-0.4393:094-0;,:0/,9.489,3/349,990780357.08

3985,79.:,7.,809043.43.073573.5084:/-0,550/%013,3.,705479884:/.4393:0947010.990708:9841904507,94384190-:8308857419488147900,7,3/90-,,3.0

800984:/7010.990,88098,9.48957.0

%01,.94789,9.4:/,110.9981:9:704507,9438.4:/-0/8.480/390349089413,3.,89,9020398


28/32

,250 94:908,08,;034909,.9:,9,035,.0842070,-0.:89420784190.425,3,;05,.0/80;07,,70

47/0789,9,70094-009702057419,-0

%8.,8084:/-00;,:,90/:8390#$%!#!

%070,8,943573.508,573.50:80/39070.43943413.4200384:/3.42070;03:0-070.430/390-448

989,9089044/8,70.438/070/84/03

,0390,;0-003/0;070/94.:894207847

-03903;4.0,8-0035705,70/.70/98,000;031.,8,834909-00370.0;0/

398.,809070.05941,347/07/408349.43899:90,8,0,809%070147090;,:0419044/847/070/84:/349-0843,88,08


29/32

,250304190430784190.425,3,83;0890/8/7,3838420.47547,90-43/8,3/8,708

%0573.509,98,55.,-09498.,80890&$$$%%573.50

989,9089,990-:830888,805,7,9003991742904307

%0507843,,11,784190430784:/349-07010.90/390-4484190-:83088,3/;.0;078,

398.,8090/7,384190430784:/-070.47/0/,8,

-:8308897,38,.9430,8,9/7,,41.,59,

:9903;0892039.43899:908,507843,97,38,.94341904307,3/84:/349-07010.90/390-4484190-:83088


30/32

,250 9900,703/,3,24:3984:989,3/3370850.94100.97.9-8

,250:73900,790.425,35:7.,808#84794189,94307%080070893:80,99003/41900,7

3-49.,80890573.509,984:/-0,550/890,..7:,8.43.059

%0,..7:,8.43.0598:80/39070.43943413.420,3/

0503808

..47/39498.43.059,33.42084:/-070.430/03980,730/,3/349039870.0;0/3.,8305038084:/-070.430/033.:770/,3/34903985,/3.,8

390.,80419000.97.9-,305038084:/-070.430/147

9000.97.9.438:20//:739024390;03198893495,/,-984:/-070.430/147904:989,3/3,24:39

390.,80419089,9430790;,:04190:3:80/89,9430784:/-0/0/:.90/174290050380147900,73,880984:/-070.430/14790;,:04190:3:80/89,943070!705,/050380


31/32

,250%0.425,3,/,544797,/30,7,3/9043078-00;09,9,2470-,,3.0/708:9.4:/-057080390/1,894.;,:,9432094/,8,/4590/3890,/419057080392094/

%0573.509,984:/-0,550/890$$%!#!

989,9089,9902839013,3.,89,90203984:/-057080390/,3/.,8810/3908,202,330717424305074/94

90309

%8825479,39849,920,331:.425,78438.,3-02,/0-0900394,..4:3935074/847-09003941728

398.,8090.425,38349,40/94.,30982094/41

;,:3894.948407574198

30.4:/,//9070,8438034308,40/9425020399080.,30803706:70/-,30,..4:39389,3/,7/0390708,.,303903,9:704190-:8308809.


32/32

,250/0-9474408,,70,24:3941243087:24:70/94-0433946:/,943

,250%0.425,343884208,7083,6:490/.425,3.

90,:/947893,70479088

49.,80884:/-0,3,0/:839057:/03.0.43.059

070,9073,9;0808943084:/800.990,9073,9;09,9;08902489.,:94:8708:984190-:83088

88098,3/57419884:/349-04;0789,90/4880884:/-0,39.5,90/,3/9,03394,..4:39

%070.4394341.4393039,-90884;0730/-$

3901789.,80,30892,90/-,//0-905038084:/-070.430/390-448574;843147-,//0-98

39080.43/.,8090;,:041903;0892039390-,,3.0800984:/-079903411174290-448,3/,48884:/-0/0.,70/390!

1. Accounting Theory

Documents