AN ECONOMIC ANALYSIS OF VALUE TO THE OWNER: A COMMENT
评论了Ashton对所有者价值概念的分析，指出其逻辑推导虽成立，但并未否定会计学者对该概念的使用。
While Ashton's analysis of the concept of value to the owner flows logically from his chosen assumptions, it does not invalidate the use made of that concept by accounting writers.