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.