Accounting theory

Bibliographic Details
Main Author: Godfrey, Jayne (Author)
Format: Book
Language:English
Published: Milton, Qld : John Wiley , c2010
Edition:7th ed
Subjects:
Table of Contents:
  • 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