Accounting theory : contemporary accounting issues

＜図書＞
Accounting theory : contemporary accounting issues

責任表示	Thomas G. Evans
データ種別	図書
出版情報	Mason, Ohio : Thomson/South-Western , c2003
本文言語	英語
大きさ	xix, 366 p. : ill. ; 24 cm
概要	This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological ...ormat. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory. 続きを見る

一般注記	Includes bibliographical references and index
著者標目	*Evans, Thomas G.
件　名	LCSH:Accounting
分　類	LCC:HF5625 DC21:657
書誌ID	1000794361
ISBN	0324107846
NCID	BA57032190
巻冊次	ISBN:0324107846
登録日	2009.09.15
更新日	2009.09.15