Talk:articulation
Latest comment: 13 years ago by Hekaheka in topic articulation
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Rfv-sense: accounting A state in which the elements of financial statements are fundamentally interrelated in two ways: (1) assets = liabilities + equity (2) Beginning balance + changes = ending balance.
Never heard of it. Not in OneLook. Seems like something that one might call articulation in a moment of "theorizing" or exposition. DCDuring TALK 22:36, 29 September 2009 (UTC)
- The concept does seem to exist in accounting, see e.g. this online tutorial[1]. The definition should be reformulated, though. I offer this as a basis for further refinement:
- The interrelation and congruence of the flow of data between financial statements of an entity, especially between the income statement and balance sheet.
- Another possibility would be to expand definition #1 so as to make clear that the use of the concept "articulation" is not limited to things mechanical. --Hekaheka 12:08, 3 October 2009 (UTC)
- Removed the rfv as it seems adequately cited and nobody has challenged the new formulation. --Hekaheka 17:56, 2 June 2010 (UTC)