9780324107845

Accounting Theory

Format: Hardcover

ISBN13: 9780324107845

Hardcover|9780324107845


Overview

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 format. 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.

ISBN-13

9780324107845

ISBN-10

0324107846

Weight

1.10 Pounds

Dimensions

8.25 x 0.75 x 9.25 In

List Price

$226.00

Edition

1st Edition

Format

Hardcover

Language

English

Pages

384 pages

Publisher

South-Western College Pub

Published On

2002-03-27



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