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Accounting Theory: A conceptual and institutional approach.　4th ed.　hardcover　672 p.

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発行年月	1996年01月
出版社／提供元	South-Western Publishing Co.
出版国	アメリカ合衆国
言語	英語
媒体	冊子
装丁	hardcover
ページ数／巻数	672 p.
ジャンル	洋書／社会科学／経営学／会計学
ISBN	9780538836449
商品コード	0209713875
本の性格	テキスト
商品URL	https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=0209713875

内容

The goal of this text is to provide students with increased knowledgeabout accounting research and the standard-setting process, as well asan in-depth look at major problem areas of financial accounting. Cases,real-world examples and writing assignments are incorporated.

An Introduction to Accounting Theory; Accounting Theory and AccountingResearch; Development of the Institutional Structure of FinancialAccounting; The Economics of Financial Reporting Regulation;Postulates, Principles and Concepts; The Search for Objectives; TheConceptual Framework; Usefulness of Accounting Information to Investorsand Creditors; Uniformity and Disclosure - Some Policy-MakingDirections; The Income Statement; The Balance Sheet; Statement of CashFlows; Accounting for Inflation and Changing Prices; Income Taxes andFinancial Accounting; Oil and Gas Accounting; Pensions and OtherPostretirement Benefits; Leases; Inter Corporate Equity Investments;Issues in International Accounting.

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