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March 18, 2026The Accounting Review

Owner's Equity, The Anachronistic Element.

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Authors

RSRichard A. Scott

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Implication

This exposition analyzes classification deficiencies in balance sheet equity, suggesting a new categorization framework.

Key Points

  • This research aims to critique existing classifications of equity on balance sheets and propose a new framework.
  • Examining principles from logic, biology, and social science.
  • Analyzing the credit side of balance sheets to identify classification issues.
  • Proposing a new categorization based on capital sources.
  • Identified deficiencies in the existing equity classification.
  • Demonstrated contradictions in the rationale for current categories.
  • Proposed a new classification differentiating between transitory and standing capital sources.

Cite This Study

Richard A. Scott (1979) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a2329https://doi.org/10.2308/tar-4489013
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE EXPOSITION OF FUNDAMENTAL ACCOUNTING PROCEDURE.1953
  2. 2THE RESIDUAL EQUITY POINT OF VIEW IN ACCOUNTING.1959 · 1 citations
  3. 3The Stockholders' Equity Section: Form Without Substance?1990 · 1 citations
  4. 4THE CLASSIFICATION OF CORPORATE STOCK EQUITIES.1961
  5. 5OBSERVATIONS ON 'THE EQUITY METHOD' AND INTERCORPORATE RELATIONSHIPS.1933