"Form of Accounts," in "Accounting Practice and Procedure"
Items Properly Chargeable to Profit and Loss
p. 4
Principles of Accounting
p. 10
Accounting Theory
p. 11
Shortcomings of Present-Day Financial Statements
p. 12
["Uniform Accounts"]
p. 13
Verification of Financial Statements (revised)
p. 14
Eating Peas with Your Knife
p. 15
The Integration of Income and Surplus Statements
p. 17
Significance of Net Income
p. 29
An Emerging Concept of Income Presentation
p. 37
Clean Surplus Accounting 1975-1995
p. 55
The Fair Value and Yield of Common Stock
p. 67
Core of the Theory
p. 71
Accountants, Too, Could Happy in the Golden Age: The Accountants Rate of Profit and the Internal Rate of Return
p. 85
Some Formal Connections Between Economic Values and Yields and Accounting Numbers
p. 101
The Meaning of Accounting Numbers in Target Setting and Performance Measurement: Implications for Managers and Regulators
p. 125
The Role of the Accounting Rate of Return in Financial Statement Analysis
p. 145
Accounting Earnings, Book Value, and Dividends: The Theory of the Clean Surplus Equation (Part 1)
p. 165
Return to Fundamentals
p. 233
Return/Earnings Regressions and Residual Income: Empirical Evidence
p. 253
The Feltham-Ohlson Framework: Implications for Empiricists
p. 269
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