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Více informací o knize Accounting Theory

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• Anotace
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Anotace knihy

The term 'accounting theory' has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free.Also examined is the question of whether any 'preconditions' are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Accounting Theory
• Autor: Harry I Wolk
• Jazyk: Angličtina
• Vazba: Pevná
• Počet stran: 1584
• EAN: 9781847876096
• ISBN: 1847876099
• ID: 01264575
• Nakladatelství: SAGE Publications Ltd
• Hmotnost: 3054 g
• Rozměry: 174 × 249 × 126 mm
• Datum vydání: 26. March 2009

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