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1 FASB Revenue and Expense View Asset and Liability View FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement, USA, FASB =Ittner, C.D. and Larcker, D.F., Innovations in Performance Measurement: Trends and Research Implications, Journal of Research, Management Accounting, Vol. 10, 1998 and Assessing Empirical Research in Managerial Accounting: A Value-Based Management Pers pective, Journal of Accounting and Economics, Vol. 32 Nos. 13, December, 2001 VBMA O Hanlon, John and Peasnell, KenArya, A. J., Glover, C. and Sunder, S. RIV

2

3 MARTINELLI, Alvaro, The Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp

4 CreditPartnershipAgency creditpartnership agencyde ROOVER, Raymond, The Development of Accounting prior to Luca Pacioli, in A.C. LITTETON and B.S. YAMEY eds., Studies in the History of Accounting, London, 1956, pp. 1157A.C.abcd abc LITLETTON, A.C., Accounting Evolution to 1900, New York, 1933, 2nd ed., 1966, p.13

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6 FASB

7

8 MARTINELLI, Alvaro, Th e Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp. 427, 431. MARTINELLI, Alvaro, Op. Cit., pp f.5d.4s. 751f.10d.7d. De ROOVER, Raymond, The Development of Accounting Prior Pacioli According to The Account-books of Medieval Merchants in

9 Au nom de Dieu, AmenIn the Name of God, Amen LITTLETON, A.C. and YAMEY, B.S. eds., Studies in the History of Accounting, London, 1956, pp

10 accounting account

11 Simon STEVEN: Wisconstighe Ghedachtnissen, Leyden, Corbizzi Datini STEVINSimonVierde Stvck Der Wisconstighe Ghedachtnissen Vande WeeghconstLeyden, 1605, Schvltbovck in Bovkhovding, pp pp. De ROOVER, Reymond, The Development of Accounting Prior to Luca Pacioli According to The Account-books of Medieval Merchants, in LITTLETON, A.C. and YAMEY, B.S.eds., Studies in the History of Accounting, New York, 1956, p

12 GDP FASB revenue and expense view asset and liability view FASB FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement, USA, 1976, par. 2544, pp FASB FASB FASB, Ibid, par. 46, pp. 412.

13 FASB, Op. Cit., par. 47, pp MARTINELLI, Alvaro, The Origination and Evolution of Double Entry Bookkeeping to 1440 Part 1, Michigan & London, 1974, pp FASB, Op.Cit., par.36, p.38. Historical Cost Historical Fair Value

14 FASB FASB FASB, Op. Cit., par. 36, 37, pp 389. FASB FASB, Ibid, par.47, pp.412. FASB, Ibid, par.47, pp.412.

15 Ibid., par. 47, pp Ibid., par. 48, pp. 456.

16 FASB

17

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