مبادلات شركت از ديدگاه نظريه مالكيت فردي و تفكيك شخصيت

External Accounting Transfers Under Entity and Proprietary Theory

Exchange valuation is an important issue in accounting. The accountants need to reach unanimity on the nature of external accounting exchanges before guidelines can be completed for the valuation of the two- way flow of goods. This paper illustrates the difference between the entity and proprietary theories. The development of a scheme by accountants for classifying and recording external transfers is a function of a viewpoint adopted, i.e., transfers of resources or obligations between independent accounting entities (external transfers) may be perceived in accordance with either the proprietary or the entity theory of accounting. If accountants can reach unanimity on the nature of external accounting exchanges, it would lead to acceptance of either the proprietary or the entity theory as a major underlying concept. The result of this choice would be the development of accounting thought and practice. There are efforts for illustration of exchange valuation under historical cost system, using current accounting practices. Because of inconsistencies in current practices these efforts will be frustrated. Therefore attempts to develop valuation guidelines will be successful if proprietary vs. entity choice has been made.