The proprietory theory, the entity theory, and the funds theory, are three approaches to accounting...
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Accounting
The proprietory theory, the entity theory, and the funds theory, are three approaches to accounting for equities.
CASE 15 -7 Theoretical Implications of Various Theories Equity
A. Describe briefly each of these theories
b. State your reasons for emphasizing the application of one of these theories to each of the following:
Single proprietorship
Partnership
Financial Institutions
Consolidated statements
Estate accounting
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