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Accounting Theory, by Ahmed Raihi-Belkaoui
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This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting.
- Sales Rank: #1990264 in Books
- Brand: Brand: Cengage Learning EMEA
- Published on: 2004-02-26
- Original language: English
- Number of items: 1
- Dimensions: 1.33" h x 7.36" w x 9.64" l, 2.56 pounds
- Binding: Paperback
- 608 pages
- Used Book in Good Condition
Review
1. The history and development of accounting 2. The nature and uses of accounting 3. The structure of an accounting theory 4. The traditional approaches to the formulation of an accounting theory 5. The regulatory approach to the formulation of an accounting theory 6. A conceptual framework for financial accounting and reporting 7. Postulates, concepts and principles in accounting 8. Fairness, disclosure and future trends in accounting 9. Research perspectives in accounting 10. Accounting: a multiple paradigm science 11. The events and behavioral approaches 12. The predictive approach to theory 13. Positive accounting theory 14. Current-value accounting 15. General price-level accounting 16. Alternative asset-valuation and income-determination models
About the Author
Ahmed Riahi-Belkaoui is Professor of Accounting at the University of Illinois in Chicago. His research interests include accounting theory and international facets of financial reporting. He has published 30 books, including International and Multinational Accounting (The Dryden Press) and over 80 articles and reviews.
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work of excellent quality
By MARCELO JOTA GOMES
This book will be useful for the development of my research during the PhD course. Work of regular consultation. Congratulations!!!
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School Book
By Veronica Villinger
Not much choice here, had to have this for my class at the University. Hope it's a good read!
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