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Accounting theory : conceptual issues in a political and economic environment / Harry I. Wolk, James L. Dodd, Michael G. Tearney

By: Contributor(s): Material type: TextTextPublication details: Norwalk, Conn. : South-Western, 2004Edition: 6. edDescription: xvii, 721 sISBN:
  • 0-324-18623-1
Subject(s): DDC classification:
  • 657 22/swe
Contents:
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
Holdings
Item type Current library Call number Status Barcode
Book Högskolan Väst Övre plan / Upper floor 657 Wolk Available 6005320013756
Total holds: 0

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