Accounting theory: conceptual issues in a political and economic environment
Wolk, Harry
Like its previous editions, the Seventh Edition of Accounting Theory presentscomplex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world,this book comprehensibly presents both the theoretical structure of accounting theory as well as the politics of the standard-setting process, which often opposes the theoretical structure. Key Features: - A reorganized table of contents with a thoroughly revised chapter on International Accounting (Chapter 10) - Discussion of the conceptual framework of the IASB (Chapter 7) - An emphasis on principles-based standards as opposed to rules-based standards - More theoretical issues are related to real world examples coming from the popular news media. - New questions, cases, problems, and writing assignments--many fromcorporate annual reports.
- ISBN: 978-1-4129-5345-0
- Editorial: Sage
- Encuadernacion: Cartoné
- Páginas: 696
- Fecha Publicación: 01/01/2008
- Nº Volúmenes: 1
- Idioma: Inglés