Accounting Theory (SAGE Library in Accounting and Finance) - Image 1

£689.00

Sage Publications Accounting Theory (SAGE Library in Accounting and Finance)

Name: Accounting Theory (SAGE Library in Accounting and Finance)
Brand: Sage Publications
Price: 689.0 GBP
Availability: InStock

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Description

The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.

Product Specifications

Brand: Sage Publications
Format: hardcover
Pack Size: 4 items
ASIN: 1847876099
Category: Books > Subjects > Business, Finance & Law > Accounting > Financial
Domain: Amazon UK
Release Date: 26 March 2009
Listed Since: 29 April 2008

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Sage Publications Accounting Theory (SAGE Library in Accounting and Finance)

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