Accounting theory : text and readings
著者
書誌事項
Accounting theory : text and readings
Wiley, c1995
5th ed
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注記
Includes bibliographical references and indexes
内容説明・目次
内容説明
Providing accounting students with a theoretical background with which to evaluate current accounting practice, this edition represents a major revision from its predecessors. Additional material has been added on the historical development of accounting. Approaches to accounting theory, theories on the uses of accounting information and the conceptual project are presented at the beginning of the text, and serve as a framework for the discussion of various issues throughout the book.
目次
- The Development of Accounting Theory
- Research Methodology and Theories on the Uses of Accounting Information
- Financial Statements I: The Income Statement
- Financial Statements II: The Balance Sheet and the Statement of Cash Flows
- Working Capital
- Long-Term Assets I - Property, Plant and Equipment
- Long-Term Assets II - Investments and Intangibles
- Long-Term Liabilities
- Accounting for Income Taxes
- Leases
- Pensions and Other Post-retirement Benefits
- Equity
- Accounting for Multiple Entities
- Current Value and General Purchasing Power Accounting
- Financial Reporting Disclosure Requirements and Ethical Responsibilities
- International Accounting.
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