a priori theory of accounting


a priori theory of accounting
учет априорная теория бухгалтерского учета* (учет основывается на допущениях, а не на эмпирических данных; используется дедуктивное обоснование систем оценки и измерения, применяемых в учете)
See:

Англо-русский экономический словарь.

Смотреть что такое "a priori theory of accounting" в других словарях:

  • a priori theories of accounting — Theories used in measurement and valuation systems of accounting that are based on deductive reasoning from certain axioms or assumptions rather than experience. The 1960s was a particularly fruitful period for a priori research in financial… …   Accounting dictionary

  • normative theories of accounting — Theories of accounting, often based on a priori concepts and deductive reasoning, that prescribe the accounting procedures and policies that should be followed rather than describing those that are followed in practice. Compare: positive… …   Accounting dictionary

  • positive accounting theory — A theory that attempts to explain the nature of accounting, the role and activities of accountants, and relationships of accountancy to the economy. Unlike normative theories of accounting, it does not set out to state what accounting procedures… …   Accounting dictionary

  • Reflexivity (social theory) — In sociology, reflexivity is an act of self reference where examination or action bends back on , refers to, and affects the entity instigating the action or examination. In brief, reflexivity refers to circular relationships between cause and… …   Wikipedia

  • analysis — Synonyms and related words: Baconian method, Boolean algebra, Euclidean geometry, Fourier analysis, Lagrangian function, a fortiori reasoning, a posteriori reasoning, a priori reasoning, abstraction, accounting, airing, algebra, algebraic… …   Moby Thesaurus

  • mathematics — /math euh mat iks/, n. 1. (used with a sing. v.) the systematic treatment of magnitude, relationships between figures and forms, and relations between quantities expressed symbolically. 2. (used with a sing. or pl. v.) mathematical procedures,… …   Universalium

  • Economics — This article is about the social science. For other uses, see Economics (disambiguation). For a topical guide to this subject, see Outline of economics. Economics …   Wikipedia

  • metaphysics — /met euh fiz iks/, n. (used with a sing. v.) 1. the branch of philosophy that treats of first principles, includes ontology and cosmology, and is intimately connected with epistemology. 2. philosophy, esp. in its more abstruse branches. 3. the… …   Universalium

  • Kant: Critique of Judgement — Patrick Gardiner Kant’s third Critique, the Critique of Judgement, was published in 1790 and was intended as he himself put it to bring his “entire critical undertaking to a close.” So conceived, it was certainly in part designed to build upon… …   History of philosophy

  • Hegel’s logic and philosophy of mind — Willem deVries LOGIC AND MIND IN HEGEL’S PHILOSOPHY Hegel is above all a systematic philosopher. Awe inspiring in its scope, his philosophy left no subject untouched. Logic provides the central, unifying framework as well as the general… …   History of philosophy

  • Law of value — The law of value is a concept in Karl Marx s critique of political economy. Most generally, it refers to a regulative principle of the economic exchange of the products of human work: the relative exchange values of those products in trade,… …   Wikipedia


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