Browsing by Subject "Quantum theory"
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Carving nature at its joints: Philosophical perspectives on accounting entities
The complex task of carving nature at its joints is central to financial accounting practice. Yet basic philosophical problems and assumptions inherent in categorizing and representing selected aspects of reality are set ... -
Financial crisis, firms, reporting entities, and the going concern assumption
Orthodox academic and accounting standard setting literature has historically viewed accounting reporting entities as independent units with an indefinite life. The 1929 and 2008 financial crises are used as focal points ...