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Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

1998 Statement of Financial Accounting Concepts

1998 Statement of Financial Accounting Concepts PDF Author: Financial Accounting Standards Board (FASB)
Publisher: Wiley
ISBN: 9780471197843
Category : Business & Economics
Languages : en
Pages : 0

Book Description
The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.

A Conceptual Framework for Financial Accounting and Reporting

A Conceptual Framework for Financial Accounting and Reporting PDF Author: Richard Macve
Publisher: Routledge
ISBN: 1317842782
Category : Business & Economics
Languages : en
Pages : 281

Book Description
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.

The FASB

The FASB PDF Author: Paul B. W. Miller
Publisher: Irwin Professional Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 212

Book Description
This short book provides biographical information about FASB's people that is not available elsewhere & breaks down their image of aloofness. Moreover, it describes in detail the politics of setting standards & scrutinizes them, using numerous examples.

Accounting Theory

Accounting Theory PDF Author: William Andrew Paton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 532

Book Description


The FASB Conceptual Framework Project, 1973-1985

The FASB Conceptual Framework Project, 1973-1985 PDF Author: Pelham Gore
Publisher: Manchester University Press
ISBN: 9780719036330
Category : Art
Languages : en
Pages : 216

Book Description
This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.

Objectives of Financial Statements: Selected papers

Objectives of Financial Statements: Selected papers PDF Author: American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 408

Book Description


Principles of Accounting Volume 1 - Financial Accounting

Principles of Accounting Volume 1 - Financial Accounting PDF Author: Mitchell Franklin
Publisher:
ISBN: 9781680922912
Category :
Languages : en
Pages : 1056

Book Description
The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory

Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory PDF Author: C. Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1801178062
Category : Business & Economics
Languages : en
Pages : 220

Book Description
Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory contains ten manuscripts authored by C. Richard Baker during an academic career that spans four decades, picking up on various understudied threads of academic and professional initiatives over the past several hundred years.

Materiality in Financial Reporting

Materiality in Financial Reporting PDF Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 442

Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.