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Accounting Theory, Multiple-component retail product Book

Accounting Theory Multiple-component retail product

Edited by Harry I. Wolk

Part of the SAGE Library in Accounting and Finance series

Multiple-component retail product

Available to Order - This title is available to order, with delivery expected within 2 weeks

Description

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.

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£780.00

Available to Order - This title is available to order, with delivery expected within 2 weeks
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