عنوان

Accounting theory :

(Number (ISBN

0324186231

(Number (ISBN

9780324186239

Number

b605553

Title Proper

Accounting theory :

General Material Designation

[Book]

Other Title Information

conceptual issues in a political and economic environment

First Statement of Responsibility

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

Edition Statement

6th ed

Place of Publication, Distribution, etc.

Norwalk, Conn.

Name of Publisher, Distributor, etc.

Thomson/South-Western

Date of Publication, Distribution, etc.

©2004.

Specific Material Designation and Extent of Item

xvii, 721 pages : illustrations ; 24 cm

Text of Note

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.

Class number

Book number

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

Harry I Wolk

James L Dodd

Michael G Tearney

Electronic name

[Book]

Y