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Accounting Theory - 9781847876096

Un libro in lingua di Wolk Harry I. (EDT) edito da Sage Pubns, 2009

  • € 460.00
  • Il prezzo è variabile in funzione del cambio della valuta d’origine

In this major reference collection, accounting theory is taken 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. This major work starts with a philosophical overview of accounting, including accounting theory. Among some of the other 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.

Informazioni bibliografiche