عنوان

Accounting theory :

0324186231

9780324186239

b605553

Accounting theory :

[Book]

conceptual issues in a political and economic environment

Harry I. Wolk, James L. Dodd, Michael G. Tearney.

6th ed

Norwalk, Conn.

Thomson/South-Western

©2004.

xvii, 721 pages : illustrations ; 24 cm

1. An Introduction to accounting theory --; 2. Accounting theory and accounting research --; 3. Development of the institutional structure of financial accounting --; 4. The economics of financial reporting regulation --; 5. Postulates, principles, and concepts --; 6. The search for objectives --; 7. The FASB's conceptual framework --; 8. Usefulness of accounting information to investors and creditors --; 9. Uniformity and disclosure: some policy-making directions --; 10. The balance sheet --; 11. The income statement --; 12. Statement of cash flows --; 13. Accounting for inflation and changing prices --; 14. Income taxes and financial accounting --; 15. Pensions and other postretirement benefits --; 16. Leases --; 17. Intercorporate equity investments --; 18. Issues in international accounting.

Accountancy.

Accounting.

Economie.

Harry I. Wolk, James L. Dodd, Michael G. Tearney.

Harry I Wolk

James L Dodd

Michael G Tearney

[Book]

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