Accounting theory : conceptual issues in a political and economic environment - Wolk, Harry I.; Dodd, James L., 1947-; Rozycki, John J. (Los Angeles : Sage Publications, 2008)
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; Accounting for Changing Prices and Inflation; Income Taxes and Financial Accounting; Pensions and Other Post-retirement Benefits; Leases; Intercorporate Equity Investments.
Includes bibliographical references and indexes.
Keywords: Accounting