Accounting Principles for the Autonomous Corporate Entity - Henry P. Hill - Hardcover

'œAbout 30 or 40 years ago there were frequent debates in the accounting literature about the merits of a 'proprietary' versus an 'entity' theory. Hill proposes that many accounting controversies ought to be resolved by adopting a new entity approach for large corporations. This would result in treating interest payments as distributions of income (to capital providers) just as dividends are currently so treated. Hill, a former partner with the CPA firm Price Waterhouse, discusses a number of accounting issues, including business combinations, pensions, and leases.... This work could be useful to students writing papers on accounting controversies.'' ChoiceHill, Henry P. is the author of 'Accounting Principles for the Autonomous Corporate Entity - Henry P. Hill - Hardcover' with ISBN 9780899302126 and ISBN 0899302122.