Measurement in Accounting

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Excerpt from Measurement in Accounting: Scope and SettingThe above propositions imply that the objective of accounting measure ments is to be of service to managerial decision making. The data used for internal purposes-before the transformations take placee-may also be used for external reporting, since the specialization occurs in the process of transformation. The informational content of these data, however, will be characteristic of the particular transformation applied by the individual.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.