Accounting theory
| Main Author: | |
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| Format: | Book |
| Language: | English |
| Published: |
Los Angeles, California :
Sage Publications ,
c2009
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| Subjects: |
Table of Contents:
- 1. Philosophical background
- 2. Informally developed accounting concepts
- 3. Informally developed accounting concepts (continued)
- 4. Conceptual frameworks
- 5. Accounting for changing prices
- 6. Accounting standards and financial statements
- 7. Applied accounting theory
- 8. Agency theory (positive accounting theory)
- 9. Principles versus rules-based standards and the true and fair view
- 10. International accounting and convergence
- 11. Other national and regional accounting studies