Wolk, Harry I.

Accounting theory : conceptual issues in a political and economic environment / Harry I. Wolk, James L. Dodd, John J. Rozycki. - 7th ed. - Los Angeles : Sage Publications, 2008. - xi, 678 pages : illustrations ; 24 cm

Includes bibliographical references and indexes.

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; International Accounting; The Balance Sheet; The Income Statement; Statement of Cash Flows; Accounting for Changing Prices and Inflation; Income Taxes and Financial Accounting; Pensions and Other Post-retirement Benefits; Leases; Intercorporate Equity Investments.

9781412953450 (cloth) 1412953456 (cloth)

2007023766


Accounting.

657