Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109821
Authors: 
Procházka, David
Year of Publication: 
2009
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 4 [Year:] 2009 [Issue:] 1 [Pages:] 37-60
Abstract: 
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital maintenance. Some aspects of Hicks’ income concepts can be even found in International Financial Reporting Standards.
Subjects: 
J. R. Hicks
Ex-ante income
Ex-post income
Subjective value
Subjective goodwill
Subjective profit
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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