
Accounting theory / Ahmed Riahi Belkaoul
Tác giả : Ahmed Riahi Belkaoul
Nhà xuất bản : Dryden
Năm xuất bản : 1992
Nơi xuất bản : London
Mô tả vật lý : 539 p. ; 24 cm
ISBN : 0030990211
Số phân loại : 657
Chủ đề : 1. Accounting. 2. Kế toán. 3. Kinh tế tài chính.
Thông tin chi tiết
Tóm tắt : | This book presents the principal approaches and proposed solutions to the problem of formulating an accounting theory in both a domestic and inetrnational context. It describes the history and development of accounting; covers the nature and uses of accounting; describes the traditional approaches to the formulation of an accounting theory; elaborates on the regulatory approaches to an accounting theory; presents the events, behavioral, and human information processing approaches to the formulation of an accounting theory; examines the predictive and positive approaches to the formulation of an accounting theory; discusses the development of a conceptual framework for financial accounting and reporting; identifies and explains th theoretical structure of accounting; commences the examination of the asset valuation/income determination issue by focusing on current value accounting; presents general price-level accounting as an alternative accounting approach. The book also offers a synthesis of the asset-valuation and income-determination models; discusses the issues surrounding the main financial statements, the income statement, the balance sheet and the statement of cash flows; provides a glimpse into the future of accounting; looks at inetrnatioanl accounting. Finallythe concludes with a philosophical and scientific view of accounting as a multiple paradigm science |
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https://lrcopac.ctu.edu.vn/pages/opac/wpid-detailbib-id-19232.html |