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March 18, 2026The Accounting Review

Application of the Capital Gains and Losses Concept in Practice.

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Authors

HAHarold E. ArnettUniversity of Michigan

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Implication

The paper explores income measurement, focusing on capital gains in accounting practices, indicating their importance.

Key Points

  • The aim is to clarify the measurement of income by addressing key issues surrounding capital gains and losses.
  • Analyzed major concepts of income related to capital gains and losses
  • Discussed the implications of different inclusion and exclusion criteria
  • Evaluated the impact of accrual versus realization approaches in practice
  • Identified three major issues central to income measurement decisions
  • Found that addressing these issues resolves many controversial points
  • Highlighted the broadening definition of special items in accounting

Cite This Study

Harold E. Arnett (1965) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a43a9https://doi.org/10.2308/tar-4497614
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Also Consider

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

  1. 1CAPITAL GAINS AND LOSSES IN ACCOUNTING.1939
  2. 2CAPITAL GAINS FROM PRICE LEVEL INCREASES.1951
  3. 3SHOULD WE DISCARD THE INCOME CONCEPT?1962
  4. 4CONCEPTS OF INCOME UNDERLYING ACCOUNTING.1937
  5. 5CONCEPTS OF CAPITAL AND INCOME.1937