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" Accounting theory : "
Harry I. Wolk, James L. Dodd, Michael G. Tearney.
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BL
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| Record Number
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785538
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| Doc. No
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b605553
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| Main Entry
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Harry I. Wolk, James L. Dodd, Michael G. Tearney.
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| Title & Author
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Accounting theory : : conceptual issues in a political and economic environment\ Harry I. Wolk, James L. Dodd, Michael G. Tearney.
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| Edition Statement
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6th ed
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| Publication Statement
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Norwalk, Conn.: Thomson/South-Western, ©2004.
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| Page. NO
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xvii, 721 pages : illustrations ; 24 cm
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| ISBN
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0324186231
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: 9780324186239
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| Contents
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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.
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| Subject
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Accountancy.
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Accounting.
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Economie.
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| LC Classification
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HF5625.H377 2004
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| Added Entry
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Harry I Wolk
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James L Dodd
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Michael G Tearney
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