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Accounting theory : conceptual issues in a political and economic environment / Harry I. Wolk, James L. Dodd, John J. Rozycki, Drake University

Von:

Wolk, Harry I, 1930-2009 [VerfasserIn]

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Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Verlag: Los Angeles : SAGE, 2017Auflage: Ninth editionBeschreibung: 1 Online-Ressource (xxiv, 642 pages)Schlagwörter:

Accounting

Andere physische Formen: 1483375021 | 9781483375021 | 1483375013. | 9781483375014. | Erscheint auch als: Kein Titel Druck-Ausgabe | Print version: Accounting theory. Los Angeles : SAGE, [2017]DDC-Klassifikation:

LOC-Klassifikation:

HF5625

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Zusammenfassung: An introduction to accounting theory -- Accounting theory and accounting research -- Development of the institutional structure of financial accounting -- The economics of financial reporting regulation -- Postulates, principles, and concepts -- The search for objectives -- The FASB's conceptual framework -- Usefulness of accounting information to investors and creditors -- Uniformity and disclosure : some policy-making directions -- International accounting -- The balance sheet -- The income statement -- Statement of cash flows -- Income taxes and financial accounting -- Pensions and other postretirement benefits -- Leases -- Intercorporate equity investmentsPPN: PPN: 1010549200Package identifier: Produktsigel: ZDB-4-NLEBK

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