Accounting theory : contemporary accounting issues
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason,OH :
Thomson ,
c2003
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| Subjects: |
Table of Contents:
- Part I. Standard Setting And Theory Formulation
- 1. Foundation: Standard Setting and Theory
- 2. The Accounting Principles Board - I
- 3. The Accounting Principles Board--II-ASOBAT
- 4. The New Tripartite Structure-- 5. FASB: Formation
- 6. Statement on Accounting Theory and Theory Acceptance and Positive Accounting Theory
- 7. FASB: The Conceptual Framework Project
- 8. FASB: Present and Future
- Part II: The Study of Contemporary Accounting Issues within the Conceptual Framework
- 9. Accounting for Income
- 10. Accounting for Assets
- 11. Cash and Cash Flows
- 12. The Nature of Liabilities
- 13. Accounting for Income Taxes
- 14. Accounting for Post-Employment Compensation
- 15. Mark to Market Accounting
- 16. Financial Reporting: Disclosure