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March 18, 2026The Accounting Review

Changing Concepts of Business Income / An Inquiry into the Nature of Business Income under Present Price Levels (Book).

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Authors

ACArthur M. CannonGHGeorge R. HusbandWayne State College

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Implication

Reviews books exploring business income measurement and accounting under current price levels, suggesting shifts in understanding.

Key Points

  • To explore evolving concepts of business income in relation to current price levels through literature review.
  • Literature review of several accounting books on business income.
  • Analysis of concepts presented by various authors.
  • Comparison of differing views on income measurement and price level impact.
  • Identified varying definitions of business income across texts.
  • Noted implications of current price levels on income reporting.
  • Outlined differing methodologies for income measurement in changing economic contexts.

Cite This Study

Cannon et al. (1952) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a43a4https://doi.org/10.2308/tar-7085697
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Also Consider

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

  1. 1Income, Price Changes and the Valuation Controversy in Accounting.1968
  2. 2AN EFFORT TO DEFINE BUSINESS INCOME.1952
  3. 3Effects of Price Level Changes on Business Income (Book).1958
  4. 4The Accountancy of Changing Price Levels (Book).1952
  5. 5An Analysis of Business Income Concepts.1976