Accounting theory : conceptual issues in a political and economic environment / Harry I. Wolk, James L. Dodd, Michael G. Tearney
Material type:
- 0-324-18623-1
- 657 22/swe
Item type | Current library | Call number | Status | Barcode | |
---|---|---|---|---|---|
Book | Högskolan Väst Övre plan / Upper floor | 657 Wolk | Available | 6005320013756 |
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