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Accounting theory : a conceptual and institutional approach

Author: Harry I Wolk; Michael G Tearney; James L Dodd
Publisher: Australia ; Cincinnati, Ohio : South-Western College Pub., ©2001.
Edition/Format:   Print book : English : 5th edView all editions and formats
Database:WorldCat
Summary:
Accounting theory : a conceptual and institutional approach, 5e identifies the elements of accounting theory, then relates those elements to specific problem areas in accounting. The text features the following: International accounting coverage; Up to date content; Conceptual framework chapter; Updated end of chapter material; Conceptual orientation. - Back cover.
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Document Type: Book
All Authors / Contributors: Harry I Wolk; Michael G Tearney; James L Dodd
ISBN: 0324006586 9780324006582
OCLC Number: 43936867
Description: xv, 761 pages : illustrations ; 26 cm
Contents: 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 --
The balance sheet --
The income statement --
Statement of cash flows --
Accounting for inflation and changing prices --
Income taxes and financial accounting --
Oil and gas accounting --
Pensions and other postretirement benefits --
Leases --
Intercorporate equity investments --
Issues in international accounting.
Responsibility: Harry I. Wolk, Michael G. Tearney, James L. Dodd.

Abstract:

This text is intended for upper level undergraduate or MBA level courses in accounting theory. Students should have an understanding of intermediate accounting and intercorporate equity investments  Read more...

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