Accounting theory : conceptual issues in a political and economic environment

著者

• Wolk, Harry I.
• Dodd, James L.
• Rozycki, John J.

書誌事項

Accounting theory : conceptual issues in a political and economic environment

Harry I. Wolk, James L. Dodd, John J. Rozycki

Sage, c2013

8th ed

• : cloth

注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

Now Published by SAGE! A comprehensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, this thoroughly updated Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to identify the conceptual elements of accounting theory and successfully applies those elements to practice. Starting with a historical perspective on accounting standards, the book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. This book also provides a solid introduction to international accounting issues, citing top academic journals. Relating theoretical issues to real world examples from the popular press, the Eighth Edition connects the content to students' lives. In addition, the authors use learning tools such as questions, cases, problems, and writing assignments, many from corporate annual reports, to help students gain a strong understanding of accounting theory concepts.

目次

Preface 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. International Accounting 11. The Balance Sheet 12. The Income Statement 13. Statement of Cash Flows 14. Accounting for Changing Prices and Inflation 15. Income Taxes and Financial Accounting 16. Pensions and Other Postretirement Benefits 17. Leases 18. Intercorporate Equity Investments Index About the Authors

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB10541143
• ISBN:
  • 9781412991698
• LCCN: 2012010920
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Los Angeles
• ページ数/冊数: xiv, 792 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5625
  • DC23 : 657
• 件名:
  • LCSH : Accounting