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Accounting theory

Author: Eldon S Hendriksen; Michael F Van Breda
Publisher: Homewood, IL : Irwin, ©1992.
Edition/Format:   Print book : English : 5th edView all editions and formats
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Additional Physical Format: Online version:
Hendriksen, Eldon S.
Accounting theory.
Homewood, IL : Irwin, ©1992
(OCoLC)762214458
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Eldon S Hendriksen; Michael F Van Breda
ISBN: 0256081468 9780256081466 025611269X 9780256112696
OCLC Number: 24219005
Description: xvi, 905 pages : illustrations ; 25 cm
Contents: 1. Introduction and Methodology of Accounting --
2. Four Thousand Years of Accounting --
3. The Century of the CPA --
4. The Search for Principles --
5. The Conceptual Framework --
6. The Economic Environment of Accounting --
7. Making Decisions --
8. Setting Accounting Policy --
9. Cash, Capital, and Income --
10. Income Concepts for Financial Reporting --
11. Revenue, and Expenses, Gains, and Losses --
12. Reporting the Effects of Price Changes --
13. The Statement of Financial Position --
14. Assets and Their Measurement --
15. Depreciation and Maintenance --
16. Current Assets --
17. Plant and Equipment Purchased and Leased --
18. Intangibles and Noncurrent Investments --
19. Recording Liabilities --
20. Deferred Taxes --
21. Pensions --
22. Ownership Equities --
23. Changes in Stockholders' Equities --
24. Disclosure of Financial Information.
Responsibility: Eldon S. Hendriksen, Michael F. van Breda.

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