ACCOUNTING THEORY

ACCOUNTING THEORY

The Second Edition includes new chapters on financing and investment arrangements, pensions and deferred income taxes, mergers and acquisitions, and consolidated income statements. The author presents a unified approach to accounting theory and discusses advanced procedures not commonly in practice, deeper analysis of present concepts and standards, and the results of empirical research. The first chapter recounts the early history of accounting. The middle chapters analyze current theory alongwith alternative views. The closing chapter speculates on the future of the profession. At the end of each chapter are questions and suggestions for further reading.
Editora: JOHN WILEY
ISBN: 0471507040
ISBN13: 9780471507048
Edição: 2ª Edição - 1990
Número de Páginas: 608
Acabamento: HARDCOVER
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