Accounting theory : a conceptual and institutional approach
著者
書誌事項
Accounting theory : a conceptual and institutional approach
South-Western College Pub., c1997
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The goal of this text is to provide students with increased knowledge about accounting research and the standard-setting process, as well as an in-depth look at major problem areas of financial accounting. Cases, real-world examples and writing assignments are incorporated.
目次
- An Introduction to Accounting Theory
- Accounting Theory and Accounting Research
- Development of the Institutional Structure of Financial Accounting
- The Economics of Financial Reporting Regulation
- Postulates, Principles and Concepts
- The Search for Objectives
- The Conceptual Framework
- Usefulness of Accounting Information to Investors and Creditors
- Uniformity and Disclosure - Some Policy-Making Directions
- The Income Statement
- The Balance Sheet
- Statement of Cash Flows
- Accounting for Inflation and Changing Prices
- Income Taxes and Financial Accounting
- Oil and Gas Accounting
- Pensions and Other Postretirement Benefits
- Leases
- Inter Corporate Equity Investments
- Issues in International Accounting.
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