Accounting theory : a conceptual and institutional approach / Harry I. Wolk, Michael G. Tearney.

By: Wolk, Harry I [author]
Contributor(s): Tearney, Michael G [author]
Publisher: Cincinnati, Ohio : South-Western Pub., ©1997Edition: Fourth editionDescription: xiv, 658 pages ; 24 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 053883644XSubject(s): AccountingDDC classification: 657 Online version: Accounting theory.(894768749), Wolk, Harry I.
Contents:
An Introduction to Accounting Theory; Accounting Theory and Accounting Research; Development of the Institutional Structure of Financial Accounting; The Economics of Financial Reporting Regulation; Postulates, Principles and Concepts; The Search for Objectives; The Conceptual Framework; Usefulness of Accounting Information to Investors and Creditors; Uniformity and Disclosure -- Some Policy-Making Directions; The Income Statement; The Balance Sheet; Statement of Cash Flows; Accounting for Inflation and Changing Prices; Income Taxes and Financial Accounting; Oil and Gas Accounting; Pensions and Other Postretirement Benefits; Leases; Inter Corporate Equity Investments; Issues in International Accounting.
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Includes bibliographical references and index.

An Introduction to Accounting Theory; Accounting Theory and Accounting Research; Development of the Institutional Structure of Financial Accounting; The Economics of Financial Reporting Regulation; Postulates, Principles and Concepts; The Search for Objectives; The Conceptual Framework; Usefulness of Accounting Information to Investors and Creditors; Uniformity and Disclosure -- Some Policy-Making Directions; The Income Statement; The Balance Sheet; Statement of Cash Flows; Accounting for Inflation and Changing Prices; Income Taxes and Financial Accounting; Oil and Gas Accounting; Pensions and Other Postretirement Benefits; Leases; Inter Corporate Equity Investments; Issues in International Accounting.

Online version: Accounting theory.(894768749), Wolk, Harry I.

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