- Accounting element: asset, liabilities, owner's equity, income, expenses, profit.
- Using the accounting theory to analyze the accounting attribute of the ESO and point out the expensing view does not conform to the definition of the accounting element.
- Expense is one of the core accounting elements, but the existed definition cannot reflect its essence attribute.
- Bankruptcy and Liquidation Accounting (B.L.A.) elements have their own characteristics,which are different from going-concern accounting elements.
- Among the recognition and measurement of accounting elements, goodwill is the most controversial one and still has different opinions on it now.