Accounting Theory: Conceptual Issues in a Political and Economic Environment - Rilegato

Wolk, Harry I.; Dodd, James L.; Rozycki, John J.

Rilegato

ISBN 10: 1412991692 ISBN 13: 9781412991698

Casa editrice: Sage Pubns, 2012

Riassunto

Balancing accounting theory with practical issues, this thoroughly updated Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to identify the conceptual elements of accounting theory and successfully applies those elements to practice. Starting with a historical perspective onf accounting standards, the book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. Relating theoretical issues to real world examples from the popular press, the Eighth Edition connects the content to students' lives. In addition, the authors use learning tools such as questions, cases, problems, and writing assignments, many from corporate annual reports, to help students gain a strong understanding of accounting theory concepts.

Su questo libro

L'autore

Harry I. Wolk (1930-2009) held a BS in economics from the Wharton School of the University of Pennsylvania and MBA and PhD degrees from Michigan State University. He was the author or co-author of approximately 25 journal articles, including publications in the Accounting Review, Journal of Accounting Research, Accounting Horizons, and the International Journal of Accounting. He was the lead author of seven editions of Accounting Theory: Conceptual Issues in a Political and Economic Environment. He previously taught at the University of Wisconsin–Milwaukee and was the Aliber Distinguished Professor of Accounting at Drake University, where he taught for 32 years. He also visited Creighton University, where he was John P. Begley Professor of Accounting. He was a member of the American Accounting Association and Financial Executives International, where he served as president of the Iowa Chapter. Outside of accounting, his interests were in following national and world affairs closely, listening to classical music, and following the fortunes of the Boston Red Sox, Boston Celtics, and the New England Patriots.

Contenuti

Preface
1. An Introduction to Accounting Theory
2. Accounting Theory and Accounting Research
3. Development of the Institutional Structure of Financial Accounting
4. The Economics of Financial Reporting Regulation
5. Postulates, Principles, and Concepts
6. The Search for Objectives
7. The FASB's Conceptual Framework
8. Usefulness of Accounting Information to Investors and Creditors
9. Uniformity and Disclosure: Some Policy-Making Directions
10. International Accounting
11. The Balance Sheet
12. The Income Statement
13. Statement of Cash Flows
14. Accounting for Changing Prices and Inflation
15. Income Taxes and Financial Accounting
16. Pensions and Other Postretirement Benefits
17. Leases
18. Intercorporate Equity Investments
Index
About the Authors

Dettagli dell?edizione

• Editore: Sage Pubns
• Data di pubblicazione: 2012
• ISBN 10: 1412991692
• ISBN 13: 9781412991698
• Rilegatura: Copertina rigida
• Lingua: Inglese
• Numero di pagine: 792