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March 18, 2026The Accounting Review

The Concept of Realization: A Useful Device.

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Authors

SMSybil C. MobleyCollege of Accounting

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Implication

This article explores income realization in enterprises, suggesting multiple metrics for greater accounting flexibility.

Key Points

  • This article aims to clarify the concept of realization in income measurement and its implications for accounting practices.
  • Discussed the broad and specific meanings of realization
  • Identified key points where revenue is recognized
  • Evaluated how different measures impact financial reporting
  • Realization can occur at multiple points in enterprise activities
  • Different realization points yield varied income measures
  • Restrictive selection of recognition points limits accounting functions

Cite This Study

Sybil C. Mobley (1966) studied this question.

synapsesocial.com/papers/69ba423c4e9516ffd37a2581https://doi.org/10.2308/tar-4487408
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