Contact us on (02) 8445 2300
For all customer service and order enquiries
Filter by
Keyword
Release Date
Availability

Author: Harry I. Wolk View as:     Display per page

Page 1 of 1 (2 items)
9781483375021 Academic Inspection Copy
  • Accounting Theory

  • Conceptual Issues in a Political and Economic Environment
  • Help your students identify the conceptual elements of accounting theory and apply those elements to real-world practice.
  • ISBN-13: 9781483375021 (Hardback)
  • Publisher: SAGE PUBLICATIONS
    Imprint: SAGE PUBLICATIONS INC
  • Price:
    AUD $533.00
  • Stock: 0 in stock
  • Local release date: 01/07/2016
  • Availability: This book is temporarily out of stock, order will be despatched as soon as fresh stock is received.
  • Categories: Accounting [KFC]
9781847876096 Academic Inspection Copy
  • Accounting Theory

  • The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.
  • ISBN-13: 9781847876096 (Mixed media product)
  • Publisher: SAGE PUBLICATIONS
    Imprint: SAGE PUBLICATIONS LTD
  • Price:
    AUD $2024.00
  • Stock: 0 in stock
  • Local release date: 24/06/2009
  • Availability: This book is temporarily out of stock, order will be despatched as soon as fresh stock is received.
  • Categories: Accounting [KFC]
Page 1 of 1 (2 items)