01864nam a2200193Ia 4500 CTU_19232 210402s9999 xx 000 0 und d 657 B432 Belkaoul, Ahmed Riahi Accounting theory Ahmed Riahi Belkaoul London Dryden 1992 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 Accounting Minh, 971018 Trung tâm Học liệu Trường Đại học Cần Thơ