The currently accepted set of accounting principles and practices have been formulated such that the length of the accounting period, a non‐economic variable, has been incorporated into the accounting system as an independent variable. Accounting reports are, therefore, temporally non‐additive ‐ they will not add up over time. Interim reporting has become increasingly important in recent times. Interim reports for any period other than one year cannot articulate with the annual report unless temporal additivity is required of generally accepted accounting principles.
L'ensemble des principes et des pratiques comptables généralement admis a été formulé de telle facon que la durée de la période, une variable non économique, scit intiroduite dans le système comptable en tant que variable indépendante. Les rapports comptables sont donc non additifs: ils ne se totaliserunt pas dans le temps. Les rapports comptables établis dans une période provisoire ‐ c'est‐à‐dire dans une période inférieure à 12 mois ‐ ont récement pris une importance considérable. Ils peuvent ainsi difficilement constituer un ensemble flexible compatible avec le rapport annuel, à moins que cette additivité temporelle respecte les principes comptables généralement admis.
Die gegenwätigen Grundsätze und Prinzipien ordnungsmässiger Rechnungslegung sind so formuliert, dass die Dauer der Rechnungsperiode ‐ eine nicht‐ökonomische Variable ‐ als unabhängige Variable in das Rechnungssytem aufgenommen worden ist. Rechnungsberichte sind deshalb zeitlich nicht‐additiv. Vorläufige Berichterstattung ist in letzter Zeit von grGsserer Bedeutung geworden. Vorläufige Berichte für Rechnungsperioden, ausser für die Dauer ekes Jahres, können mit dem Jahresbericht nicht harmonisieren. falls nicht die zeitliche Additivität von den gegenwärtigen Rechnungsprinzipien verlangt wird.
Beginning in January of 1995, certain institutions of higher education are required to comply with four Cost Accounting Standards and complete a disclosure statement. This study outlines these changes in cost accounting procedures and provides descriptive comments gathered through a survey of seventy universities with regards to these changes. Results indicate that complying with the revised rules affords universities the opportunity to review their costing practices and better train employees in costing procedures. However, the process has been costly in terms of both time and cash expenditures.
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