The Importance of Clarity in Balance Sheet Display

The Importance of Clarity in Balance Sheet Display

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:The Accounting review 1933-12, Vol.8 (4), p.292-301
1. Verfasser: Payne, Robert E.
Format: Artikel
Sprache:eng
Schlagworte:
Accountancy
Accounts receivable
Balance sheets
Bank accounts
Business structures
Current liabilities
Financial statements
Fixed assets
Income taxes
Net worth
Working capital
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
container_end_page 301
container_issue 4
container_start_page 292
container_title The Accounting review
container_volume 8
creator Payne, Robert E.
description
format Article
fullrecord <record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_miscellaneous_58242424</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>238147</jstor_id><sourcerecordid>238147</sourcerecordid><originalsourceid>FETCH-LOGICAL-j164t-c0ce8f6c08d06b69f795047d51cc2b233c695e25c0723fceba6049000ea3ee7e3</originalsourceid><addsrcrecordid>eNpdjstKxEAQRRtRMI5-gZsGwV2g34-lxtfAgAvHdej0VJiEvOxOFvl7W8eV1IWiisPlnKGMSmlybZU-RxkhhObCMHWJrmJs0ymUpRli-yPgbT-NYXaDBzzWuOhcaOYVNwN-dN3v9-MIMOOnJk6dW6_RRe26CDd_e4M-X573xVu-e3_dFg-7vKVKzLknHkytPDEHoipla20lEfogqfesYpx7ZSUw6YlmvPZQOUWETWLgOIAGvkH3p94pjF8LxLnsm-ihS0owLrGUhomfSeDdP7AdlzAkt5JyksKoJYm6PVFtnMdQTqHpXVhLxg0Vmn8DFgFWqQ</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1301302190</pqid></control><display><type>article</type><title>The Importance of Clarity in Balance Sheet Display</title><source>Jstor Complete Legacy</source><source>PAIS Index</source><source>Business Source Complete</source><source>Alma/SFX Local Collection</source><source>Periodicals Index Online</source><creator>Payne, Robert E.</creator><creatorcontrib>Payne, Robert E.</creatorcontrib><identifier>ISSN: 0001-4826</identifier><identifier>EISSN: 1558-7967</identifier><language>eng</language><publisher>Menasha, Wis: The American Association of University Instructors in Accounting</publisher><subject>Accountancy ; Accounts receivable ; Balance sheets ; Bank accounts ; Business structures ; Current liabilities ; Financial statements ; Fixed assets ; Income taxes ; Net worth ; Working capital</subject><ispartof>The Accounting review, 1933-12, Vol.8 (4), p.292-301</ispartof><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/238147$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/238147$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,27842,27846,57992,58225</link.rule.ids></links><search><creatorcontrib>Payne, Robert E.</creatorcontrib><title>The Importance of Clarity in Balance Sheet Display</title><title>The Accounting review</title><subject>Accountancy</subject><subject>Accounts receivable</subject><subject>Balance sheets</subject><subject>Bank accounts</subject><subject>Business structures</subject><subject>Current liabilities</subject><subject>Financial statements</subject><subject>Fixed assets</subject><subject>Income taxes</subject><subject>Net worth</subject><subject>Working capital</subject><issn>0001-4826</issn><issn>1558-7967</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1933</creationdate><recordtype>article</recordtype><sourceid>0R3</sourceid><sourceid>HYQOX</sourceid><sourceid>K30</sourceid><sourceid>~OC</sourceid><sourceid>7TQ</sourceid><recordid>eNpdjstKxEAQRRtRMI5-gZsGwV2g34-lxtfAgAvHdej0VJiEvOxOFvl7W8eV1IWiisPlnKGMSmlybZU-RxkhhObCMHWJrmJs0ymUpRli-yPgbT-NYXaDBzzWuOhcaOYVNwN-dN3v9-MIMOOnJk6dW6_RRe26CDd_e4M-X573xVu-e3_dFg-7vKVKzLknHkytPDEHoipla20lEfogqfesYpx7ZSUw6YlmvPZQOUWETWLgOIAGvkH3p94pjF8LxLnsm-ihS0owLrGUhomfSeDdP7AdlzAkt5JyksKoJYm6PVFtnMdQTqHpXVhLxg0Vmn8DFgFWqQ</recordid><startdate>19331201</startdate><enddate>19331201</enddate><creator>Payne, Robert E.</creator><general>The American Association of University Instructors in Accounting</general><general>American Accounting Association</general><scope>0R3</scope><scope>ABKTN</scope><scope>FYSDU</scope><scope>GHEHK</scope><scope>HYQOX</scope><scope>HZAIM</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMFND</scope><scope>PMHAD</scope><scope>PMKZF</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVKVW</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>SFNNT</scope><scope>~OB</scope><scope>~OC</scope><scope>~OG</scope><scope>7TP</scope><scope>7TQ</scope><scope>DHW</scope></search><sort><creationdate>19331201</creationdate><title>The Importance of Clarity in Balance Sheet Display</title><author>Payne, Robert E.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-j164t-c0ce8f6c08d06b69f795047d51cc2b233c695e25c0723fceba6049000ea3ee7e3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1933</creationdate><topic>Accountancy</topic><topic>Accounts receivable</topic><topic>Balance sheets</topic><topic>Bank accounts</topic><topic>Business structures</topic><topic>Current liabilities</topic><topic>Financial statements</topic><topic>Fixed assets</topic><topic>Income taxes</topic><topic>Net worth</topic><topic>Working capital</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Payne, Robert E.</creatorcontrib><collection>Periodicals Archive Online Collection 1.2</collection><collection>Periodicals Archive Online JSTOR Titles</collection><collection>Periodicals Index Online Segment 07</collection><collection>Periodicals Index Online Segment 08</collection><collection>ProQuest Historical Periodicals</collection><collection>Periodicals Index Online Segment 26</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access &amp; Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>ProQuest One History</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>ProQuest Digital Collections</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access &amp; Build (Plan A) - APAC</collection><collection>Primary Sources Access &amp; Build (Plan A) - Canada</collection><collection>Primary Sources Access &amp; Build (Plan A) - West</collection><collection>Primary Sources Access &amp; Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - Midwest</collection><collection>Primary Sources Access &amp; Build (Plan A) - North Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Northeast</collection><collection>Primary Sources Access &amp; Build (Plan A) - South Central</collection><collection>Primary Sources Access &amp; Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>ProQuest Historical Periodicals Collection</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>Periodicals Index Online Segment 44</collection><collection>PAO Collection 1</collection><collection>Periodicals Archive Online Collection 1</collection><collection>PAO Collection 1 (purchase pre Feb/2008)</collection><collection>PAIS Archive</collection><collection>PAIS Index</collection><collection>PAIS Archive</collection><jtitle>The Accounting review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Payne, Robert E.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Importance of Clarity in Balance Sheet Display</atitle><jtitle>The Accounting review</jtitle><date>1933-12-01</date><risdate>1933</risdate><volume>8</volume><issue>4</issue><spage>292</spage><epage>301</epage><pages>292-301</pages><issn>0001-4826</issn><eissn>1558-7967</eissn><cop>Menasha, Wis</cop><pub>The American Association of University Instructors in Accounting</pub><tpages>10</tpages></addata></record>
fulltext fulltext
identifier ISSN: 0001-4826
ispartof The Accounting review, 1933-12, Vol.8 (4), p.292-301
issn 0001-4826
1558-7967
language eng
recordid cdi_proquest_miscellaneous_58242424
source Jstor Complete Legacy; PAIS Index; Business Source Complete; Alma/SFX Local Collection; Periodicals Index Online
subjects Accountancy
Accounts receivable
Balance sheets
Bank accounts
Business structures
Current liabilities
Financial statements
Fixed assets
Income taxes
Net worth
Working capital
title The Importance of Clarity in Balance Sheet Display
url https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-19T22%3A05%3A24IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20Importance%20of%20Clarity%20in%20Balance%20Sheet%20Display&rft.jtitle=The%20Accounting%20review&rft.au=Payne,%20Robert%20E.&rft.date=1933-12-01&rft.volume=8&rft.issue=4&rft.spage=292&rft.epage=301&rft.pages=292-301&rft.issn=0001-4826&rft.eissn=1558-7967&rft_id=info:doi/&rft_dat=%3Cjstor_proqu%3E238147%3C/jstor_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1301302190&rft_id=info:pmid/&rft_jstor_id=238147&rfr_iscdi=true