Accounting theory
This book presents the principal approaches and proposed solutions to the problem of formulating an accounting theory in both a domestic and inetrnational context. It describes the history and development of accounting; covers the nature and uses of accounting; describes the traditional approaches t...
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| Tác giả chính: | |
|---|---|
| Định dạng: | Sách |
| Ngôn ngữ: | Undetermined |
| Được phát hành: |
London
Dryden
1992
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| Những chủ đề: | |
| Các nhãn: |
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| Thư viện lưu trữ: | Trung tâm Học liệu Trường Đại học Cần Thơ |
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| LEADER | 01864nam a2200193Ia 4500 | ||
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| 001 | CTU_19232 | ||
| 008 | 210402s9999 xx 000 0 und d | ||
| 082 | |a 657 | ||
| 082 | |b B432 | ||
| 100 | |a Belkaoul, Ahmed Riahi | ||
| 245 | 0 | |a Accounting theory | |
| 245 | 0 | |c Ahmed Riahi Belkaoul | |
| 260 | |a London | ||
| 260 | |b Dryden | ||
| 260 | |c 1992 | ||
| 520 | |a This book presents the principal approaches and proposed solutions to the problem of formulating an accounting theory in both a domestic and inetrnational context. It describes the history and development of accounting; covers the nature and uses of accounting; describes the traditional approaches to the formulation of an accounting theory; elaborates on the regulatory approaches to an accounting theory; presents the events, behavioral, and human information processing approaches to the formulation of an accounting theory; examines the predictive and positive approaches to the formulation of an accounting theory; discusses the development of a conceptual framework for financial accounting and reporting; identifies and explains th theoretical structure of accounting; commences the examination of the asset valuation/income determination issue by focusing on current value accounting; presents general price-level accounting as an alternative accounting approach. The book also offers a synthesis of the asset-valuation and income-determination models; discusses the issues surrounding the main financial statements, the income statement, the balance sheet and the statement of cash flows; provides a glimpse into the future of accounting; looks at inetrnatioanl accounting. Finallythe concludes with a philosophical and scientific view of accounting as a multiple paradigm science | ||
| 650 | |a Accounting | ||
| 904 | |i Minh, 971018 | ||
| 980 | |a Trung tâm Học liệu Trường Đại học Cần Thơ | ||