Accounting theory : conceptual issues in a political and economic environment

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Title:

Author:

Wolk, Harry I.

ISBN:

9781412953450

Personal Author:

Wolk, Harry I.

Edition:

7th ed.

Publication Information:

Los Angeles : Sage Publications, c2008.

Physical Description:

xi, 678 p. : ill. ; 24 cm.

Contents:

1. An Introduction to Accounting Theory -- 2. Accounting Theory and Accounting Research -- 3. Development of the Institutional Structure of Financial Accounting -- 4. The Economics of Financial Reporting Regulation -- 5. Postulates, Principles, and Concepts -- 6. The Search for Objectives -- 7. The FASB's Conceptual Framework -- 8. Usefulness of Accounting Information to Investors and Creditors -- 9. Uniformity and Disclosure: Some Policy-Making Directions -- 10. International Accounting -- 11. The Balance Sheet -- 12. The Income Statement -- 13. Statement of Cash Flows -- 14. Accounting for Changing Prices and Inflation -- 15. Income Taxes and Financial Accounting -- 16. Pensions and Other Postretirement Benefits -- 17. Leases -- 18. Intercorporate Equity Investments.

Subject Term:

Accounting.

Added Author:

Dodd, James L., 1947-

Rozycki, John J.

Electronic Access:

Table of contents only http://www.loc.gov/catdir/toc/ecip0720/2007023766.html
Contributor biographical information http://www.loc.gov/catdir/enhancements/fy0808/2007023766-b.html
Publisher description http://www.loc.gov/catdir/enhancements/fy0808/2007023766-d.html

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168025505302	657 W862A 2008	1	Searching... Unknown

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Summary

Like its previous editions, the Seventh Edition of Accounting Theory presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world, this book comprehensibly presents both the theoretical structure of accounting theory as well as the politics of the standard-setting process, which often opposes the theoretical structure.

Key Features:

- A reorganized table of contents with a thoroughly revised chapter on International Accounting (Chapter 10)

- Discussion of the conceptual framework of the IASB (Chapter 7)

- An emphasis on principles-based standards as opposed to rules-based standards

- More theoretical issues are related to real world examples coming from the popular news media.

- New questions, cases, problems, and writing assignments--many from corporate annual reports.

- An Instructor′s Resource CD includes answers to end-of-chapter materials, chapter summaries, test banks, and PowerPoint slides.