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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.

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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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