1. |
Don Ricketts and Gary Gray, Managerial Accounting, Boston, MA: Houghton Mifflin, 1988, pp.8 and 10 |
2. |
"Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises", Statement of the Accounting Principles Board, no.4, American Institute of Certified Public Accountants, New York: American Institute of Certified Public Accountants, 1970, par.70 |
3. |
"Basic Concepts", par. 138 |
4. |
B.E. Needles, Jr., H.R. Anderson, and J.C. Caldwell, Financial & Managerial Accounting, Houghton Mifflin Company, 1996, The Discounted Cash Flow Method and Tables |
5. |
Ibid, 1988, p.15 |
6. |
American Institute of Certified Public Accountants, Professional Standards, Vol.1, New York: AICPA, 1 June 1982, sec. AU 320.09 |
7. |
Ibid, Sec. AU 320.28 |
8. |
American Institute of Certified Public Accountants, Accounting Research Bulletins, No.43, New York: AICPA, 1968, ch.4 |
9. |
Ibid |
10. |
Financial Accounting Standards Board, Financial Accounting Standards: Original Pronouncement, Stamford, CT: 1977, ARB No. 43, chap.9, sec C, par 5. |
11. |
American Institute of Certified Public Accountants, Accounting Trends and Techniques, New York: AICPA, 1985 |
12. |
B.E. Needles, Jr., H.R. Anderson, and J. C. Caldwell |
13. |
Ibid |
14. |
Ibid |
15. |
Ibid |
16. |
Adapted from Accounting Principles Board, "Intangible Assets", Opinion No. 17, New York: AICPA, 1970, par. 2 |
17. |
R.E. Needles, Jr., H.R. Anderson, and J.C. Caldwell, pp.341 - 348 |
18. |
National Association of Accountants, Statement No.1A, New York: NAA, 19820 |
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