Modern Financial Accounting
Published on 30. November 1992
Book
Hardback
250 pages
978-0-631-13742-9 (ISBN)
Description
This work provides a modern coverage of the theory and practice of financial accounting. A treatment of the origins and context of accounting is followed by an analysis and critique of current accounting principles and practice. The text then moves to a detailed discussion of the major traditional accounting theories, including such topics as current cost accounting and SSAP 16. Finally, the author looks at the chief new theories of accounting, including cash-flow accounting, events accounting, information and societal accounting, and speculates on future trends.
More details
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Dimensions
Height: 229 mm
Width: 152 mm
ISBN-13
978-0-631-13742-9 (9780631137429)
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Schweitzer Classification
Person
Content
Part I : Framework ; 1. The Nature of Accounting 2. The History of Accounting ; Part II: Current Accounting Practice ; 3. Current Accounting Principles 4. A Critique of Existing Accounting Principles 5. The Profession's Responses to Criticism ; Part III: Traditional Accounting Theory ; 6. Income Theory 7. Accounting for Changing Price Levels 8. Early Attempts at Theory Building ; Part IV: Modern Accounting Theories ; 9. The Allocation Problem 10. Events Accounting 11. Aggregate Markets Research 12. Information Economics 13. Economic Consequences 14. The Limitations of Decision-usefulness 15. Early Attempts at Societal Accounting 16. Social and Political Approaches ; Part V: The Future ; 17. How do Accounting Theories Develop?