Accounting theory - Godfrey, Jayne (Milton, Qld : John Wiley, 2010)
1. Introduction -- 2. Accounting theory construction -- 3. applying theory to accounting regulation -- 4. A conceptual framework -- 5. Measurement theory -- 6. Accounting measurement systems -- 7. Assets -- 8. Liabilities and owners' equity -- 9. Revenue -- 10. Expenses -- 11. Positive theory of accounting policy and disclosure -- 12. Capital market research -- 13. Behavioral research in accounting -- 14. Emerging issues in accounting and auditing
Includes bibliographical references and index
Keywords: Accounting