Accounting theory /

Main Author: Riahi-Belkaoui, Ahmed, 1943-
Format: Book
Language:English
Published: Australia : South-Western/Cengage Learning, c2004.
Edition:5th. ed.
Subjects:
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100 1 0 |a Riahi-Belkaoui, Ahmed,  |d 1943- 
245 1 0 |a Accounting theory /  |c Ahmed Belkaoui. 
250 1 0 |a 5th. ed. 
260 1 0 |a Australia :  |b South-Western/Cengage Learning,  |c c2004. 
300 1 0 |a x, 598 p. :  |b ill. ;  |c 25 cm. 
504 1 0 |a Includes bibliographical and indexes. 
505 0 0 |a 1. The history and development of accounting -- 2. The nature and uses of accounting -- 3. The elements and structure of an accounting theory -- 4. The traditional approaches to the formation of an accounting theory -- 5. The regulatory approach to the formulation of an accounting theory -- 6. A conceptual framework for financial accounting and reporting -- 7. The structure of accounting theory -- 8. Fairness, disclosure and future trends in accounting -- 9. Research perspectives in accounting -- 10. Accounting: a multiple paradigm science -- 11. The events and behavioral approaches -- 12. The predictive approach -- 13. The positive approach, income smoothing and earnings management -- 14. Current-value accounting -- 15. General price-level accounting -- 16. Alternative asset-valuation and income determination models. 
650 0 0 |a Accounting 
650 0 4 |a Λογιστική 
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