Description:
Descriptions :
Accounting Theory : Conceptual Issues in a Political and Economic Environment / Edition 6
Wolk (accounting, emeritus, Drake University) integrates theoretical and conceptual aspects of accounting and their relationship to the politics and economics of the standard-setting process in this text for a one-semester accounting theory course at the undergraduate or graduate level. This sixth edition contains new questions, cases, problems, and writing assignments. Also new are suggestions for improving accounting standards, which can be used for discussion. Annotation ©2003 Book News, Inc., Portland, OR
Table of Contents :
Chapter 1: An Introduction to Accounting Theory
Chapter 2: Accounting Theory and Accounting Research
Chapter 3: Development of the Institutional Structure of Financial Accounting
Chapter 4: The Economics of Financial Reporting Regulation
Chapter 5: Postulates, Principles, and Concepts
Chapter 6: The Search for Objectives
Chapter 7: The FASB’s Conceptual Framework
Chapter 8: Usefulness of Accounting Information to Investors and Creditors
Chapter 9: Uniformity and Disclosure: Some Policy-Making Directions
Chapter 10: International Accounting
Chapter 11: The Balance Sheet
Chapter 12: The Income Statement
Chapter 13: Statement of Cash Flows
Chapter 14: Income Taxes and Financial Accounting
Chapter 15: Pensions and Other Postretirement Benefits
Chapter 16: Leases
Chapter 17: Intercorporate Equity Investments