Accounting theory : conceptual issues in a political and economic environment
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, OH :
Thomson/South-Western ,
c2004
|
| Edition: | 6th ed |
| Subjects: |
Table of 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