TY  - BOOK
AU  - Wolk,Harry I.
AU  - Tearney,Michael G.
TI  - Accounting theory : : a conceptual and institutional approach 
SN  - 053883644X
U1  - 657 
PY  - 1997///
CY  - Cincinnati, Ohio :  
PB  - South-Western Pub.
KW  - Accounting
N1  - 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
ER  -