Study into the Problem of Revenue Inertia Accounting : A Simple Model
-
-
Abstract
This article proposes the concept of revenue inertia and inertial accounting view, compares the difference in recognition revenue between traditional accounting and inertia accounting, points out that the introduction of revenue inertia is a great progress of revenue measurements, and utilizes the exponential smoothing model to explain the measurement of measuring the revenue inertia.
-
-