FINANCIAL MANAGEMENT
 REFERENCES

No.

Details

  1

Don Ricketts and Gary Gray, Managerial Accounting, Boston, MA: Houghton Mifflin, 1988, pp.8 and 10

  2

"Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises", Statement of the Accounting Principles Board, no.4, American Institute of Certified Public Accountants, New York: American Institute of Certified Public Accountants, 1970, par.70

  3

"Basic Concepts", par. 138

  4

B.E. Needles, Jr., H.R. Anderson, and J.C. Caldwell, Financial & Managerial Accounting, Houghton Mifflin Company, 1996, The Discounted Cash Flow Method and Tables

  5

Ibid, 1988, p.15

  6

American Institute of Certified Public Accountants, Professional Standards, Vol.1, New York: AICPA, 1 June 1982, sec. AU 320.09

  7

Ibid, Sec. AU 320.28

  8

American Institute of Certified Public Accountants, Accounting Research Bulletins, No.43, New York: AICPA, 1968, ch.4

  9

Ibid

10

Financial Accounting Standards Board, Financial Accounting Standards: Original Pronouncement, Stamford, CT: 1977, ARB No. 43, chap.9, sec C, par 5.

11

American Institute of Certified Public Accountants, Accounting Trends and Techniques, New Yortk: AICPA, 1985

12

B.E. Needles, Jr., H.R. Anderson, and J. C. Caldwell

13

Ibid

14

Ibid

15

Ibid

16

Adapted from Accounting Principles Board, "Intangible Assets", Opinion No. 17, New York: AICPA, 1970, par. 2

17

R.E. Needles, Jr., H.R. Anderson, and J.C. Caldwell, pp.341 - 348

18

National Association of Accountants, Statement No.1A, New York: NAA, 19820