Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

Definitive Income Determinations: The Measurement of Corporate Incomes on an Objective Scientific Basis.

View Full Paper
Ask AI
Bookmark
Share

Authors

AKArthur Caryl Kelley

Discussion

Loading...

Member takes

Overview

Research reveals the need for uniform income measurement standards in accounting, suggesting implications for businesses and policies.

Key Points

  • The aim is to establish a universally accepted method for determining corporate income objectively.
  • Examined current practices in income measurement within accounting.
  • Identified discrepancies in income determination due to subjective interpretations.
  • Proposed a framework for definitive income determination based on agreed principles.
  • Findings highlight significant disagreement among accountants regarding income measurement.
  • Emphasized that a clear definition of net income can enhance the precision of annual income calculation.
  • Showed potential positive impacts on social and governmental policies if income measurement is standardized.

Cite This Study

Arthur Caryl Kelley (1948) studied this question.

synapsesocial.com/papers/69ba427c4e9516ffd37a2d3chttps://doi.org/10.2308/tar-7053531
View Full Paper
Ask AI
Bookmark
Share

Also Consider

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

  1. 1THE DEFINITION AND MEASUREMENT OF INCOME.1940
  2. 2SHOULD WE DISCARD THE INCOME CONCEPT?1962
  3. 3ECONOMIC AND ACCOUNTING CONCEPTS OF INCOME.1961
  4. 4Significance of Prospective Income Data.1966
  5. 5THE MEASUREMENT AND ADMINISTRATION OF INCOME.1949