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March 18, 2026The Accounting Review

The Income Concept- Value Increment or Earnings Predictor.

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Authors

HBHarold BiermanCornell UniversitySDSidney DavidsonJohns Hopkins University

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Implication

This article evaluates income measurement methods to help resolve accounting problems, suggesting implications for financial reporting.

Key Points

  • The aim is to analyze the income concept in accounting, focusing on its role as both a value increment and an earnings predictor.
  • Examines income measurement theories
  • Analyzes financial position presentations
  • Evaluates recording methods for transactions
  • Highlights issues in current income measurement practices
  • Suggests interconnection between income and financial position
  • Offers a framework for improved transaction recording without quality compromise

Cite This Study

Bierman et al. (1969) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4dadhttps://doi.org/10.2308/tar-4485545
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Also Consider

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

  1. 1ACCRETION CONCEPT OF INCOME.1963
  2. 2ECONOMIC AND ACCOUNTING CONCEPTS OF INCOME.1961
  3. 3Measures of Income.1968
  4. 4SHOULD WE DISCARD THE INCOME CONCEPT?1962
  5. 5Significance of Prospective Income Data.1966