Wolk, Harry I.

Accounting theory : a conceptual and institutional approach / Harry I. Wolk, Michael G. Tearney. - Fourth edition. - xiv, 658 pages ; 24 cm.

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.



053883644X


Accounting.

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