About: Philosophy of accounting

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Philosophy of accounting Goto Sponge NotDistinct Permalink

An Entity of Type : dbo:Software, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)
QRcode icon

http://dbpedia.demo.openlinksw.com/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FPhilosophy_of_accounting&invfp=IFP_OFF&sas=SAME_AS_OFF

The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts. The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and other stakeholders.

Attributes	Values
rdf:type	software
rdfs:label	فلسفة المحاسبة (ar) Philosophy of accounting (en)
rdfs:comment	فلسفة المحاسبة هي الإطار المفاهيمي للإعداد والتدقيق المهني للبيانات والحسابات المالية. المشاكل التي تظهر تشمل صعوبات تحديد قيمة حقيقية وعادلة للمؤسسة وأصولها، والأسس الأخلاقية لإفشاء بيانات العملاء والتفويض، المعايير والقوانين اللازمة لتلبية الاحتياجات السياسية للمستثمرين والموظفين وأصحاب المصلحة الآخرين. (ar) The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts. The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and other stakeholders. (en)
foaf:depiction
dcterms:subject	Accounting scholarship
Wikipage page ID	22166879 (xsd:integer)
Wikipage revision ID	1120682963 (xsd:integer)
Link from a Wikipage to another Wikipage	Pragmatism Morals Houston Natural Gas Human rights John Stuart Mill Utilitarianism International Accounting Standards Board International Financial Reporting Standards Investor Employee Enron Enron scandal Philosophy of Economics Stakeholder (corporate) Business Dynegy Ethics Niklas Luhmann Accounting Accounting scholarship Jeremy Bentham Jurisprudence Kenneth Lay Technocracy Asset Politics Financial statement InterNorth Value (economics) Sherron Watkins IASB Philosophy of art Ifrs
sameAs	Philosophy of accounting Philosophy of accounting Philosophy of accounting Philosophy of accounting
dbp:wikiPageUsesTemplate	dbt:' dbt:Commons_category dbt:Reflist dbt:Short_description dbt:Wikibooks dbt:Wikiquote dbt:Wiktionary dbt:Library_resources_box dbt:Accounting
thumbnail	wiki-commons:Special:FilePath/Jeremy_Bentham_by_Henry_William_Pickersgill.jpg?width=300
label	Accounting (en)
about	yes (en)
has abstract	فلسفة المحاسبة هي الإطار المفاهيمي للإعداد والتدقيق المهني للبيانات والحسابات المالية. المشاكل التي تظهر تشمل صعوبات تحديد قيمة حقيقية وعادلة للمؤسسة وأصولها، والأسس الأخلاقية لإفشاء بيانات العملاء والتفويض، المعايير والقوانين اللازمة لتلبية الاحتياجات السياسية للمستثمرين والموظفين وأصحاب المصلحة الآخرين. يُصرّ نظام المحاسبة على أنّ الشفافية قابلة للتحقيق، وللعدالة دور مهم في ممارسة المحاسبة. وفقًا لذلك، يبدو من المناسب اعتبار الفلسفة طريقة ذات صلة لفهم الحقيقة والعدالة في المحاسبة. أكّد بعض المؤلفين على الدور الرئيسي الذي تلعبه الفلسفة فعليًا في المحاسبة مثل العدالة الاجتماعية، والضمير الأخلاقي، والاستحقاق الاقتصادي، إلخ. وهكذا فإن مفاهيم مثل الإنصاف، والعدالة، والمساواة، والحقيقة لها مكان مهم في المحاسبة. (ar) The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts. The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and other stakeholders. The discipline of accounting insists that transparency is achievable. Fairness has an important role in the practice of accounting. Accordingly, it seems appropriate that philosophy as a relevant way of understanding truth and fairness in accounting is well considered. Some authors have already underlined the key role played by philosophy in accounting such as social justice, ethical conscience, economic entitlement etc. Thus concepts like fairness, justice, equity, and truth have a due place in accounting. (en)
by	no (en)
onlinebooks	no (en)
others	no (en)
gold:hypernym	Framework
prov:wasDerivedFrom	wikipedia-en:Philosophy_of_accounting?oldid=1120682963&ns=0
page length (characters) of wiki page	18462 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Philosophy_of_accounting
is Link from a Wikipage to another Wikipage of	Epistemology of finance Index of philosophy articles (I–Q) Inflation accounting International Accounting Standards Board International Financial Reporting Standards Generally Accepted Accounting Principles (United States) Philosophy of Accounting Accounting scandals Accounting standard Financial accounting
is Wikipage redirect of	Philosophy of Accounting
is foaf:primaryTopic of	wikipedia-en:Philosophy_of_accounting

Faceted Search & Find service v1.17_git139 as of Feb 29 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (378 GB total memory, 67 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software