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- Title
Towards a Theory of Interim Reports: A Modification and an Extension.
- Authors
Rappaport, Alfred
- Abstract
The article looks at interim reports and discusses the paper "Towards a Theory of Interim Reports," by David Green. Particular focus is paid to the interim profits reporting of business enterprises affected by seasonal markets. External interim reports, according to Green's paper, are used to predict the outcome ultimately appearing on the corporation's annual report. Green also uses seasonalized direct and absorption costing in his discussion paper. Seasonalized absorption costing allows the articulation of the quarterly report with the annual report relating to the changes of inventory levels each year.
- Subjects
INTERIM financial statements; GREEN, David; COST accounting; ABSORPTION costing; DIRECT costing; QUARTERLY reports; BUSINESS enterprises; SEASONAL markets; CORPORATION reports; BUDGET; COST of sales; CORPORATE accounting
- Publication
Journal of Accounting Research (Wiley-Blackwell), 1966, Vol 4, Issue 1, p121
- ISSN
0021-8456
- Publication type
Article
- DOI
10.2307/2490146