Accounting theory
著者
書誌事項
Accounting theory
（Routledge library editions, . Accounting ; v. 3）
Routledge, 2014, c1996
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注記
Reprint. Originally published: New York : Garland, 1996
ISBN for subser. "Accounting": 9780415530811
内容説明・目次
内容説明
Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions:
What do the figures from a company's report actually mean?
To what uses can they properly be put?
Could they be improved?
What effect have they on the outside world?
目次
1. What is Wealth? 2. Asset and Liability Values 3. What If the Parts Exceed the Whole? 4. Goodwill 5. The Future of Company Reporting 6. Income 7. Realisation 8. Early Critics of Costing 9. Depreciating Assets 10. Depreciation, Replacement Price, and Cost of Capital 11. Depreciation and Probability 12. Discount and Budgets 13. Accounting Research 14. Accounting Standards 15. Early Accounting.
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