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.