Accounting Theory Volume 1 (Record no. 80160)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02027nam a2200181Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140223b2009 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781847876096 |
| Terms of availability | 0.00 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Item number | ACC |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wolk, Harry I. |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting Theory Volume 1 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Los Angeles |
| Name of publisher, distributor, etc. | Sage Publications |
| Date of publication, distribution, etc. | 2009 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 381p |
| 500 ## - GENERAL NOTE | |
| General note | SECTION I: PHILOSOPHICAL BACKGROUND Accounting - A System of Measurement Rules Radical Developments in Accounting Thought Accounting as a Discipline for Study and Practice Why Can Accounting Not Become a Science Like Physics? Social Reality and the Measurement of Its Phenomena Toward a Science of Accounting Methodological Problems and Preconditions of a General Theory of Accounting SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS A. Realization and Recognition The Critical Event and Recognition of Net Profit Recognition Requirements - Income Earned and Realized The Realization Concept B. Matching Cash Movements and Periodic Income Determination Some Impossibilities - Including Allocations The FASB and the Allocation Fallacy Conservatism Conservatism in Accounting, Part I: Explanation and Implications Conservatism in Accounting, Part II: Evidence and Research Opportunities The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Accounting Become Mor Conservative? D. Disclosure Information Disclosure Strategy Corporate Reporting and the Accounting Profession: An Interpretive Paradigm Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 Corporate Mandatory Disclosure Practices in Bangladesh Corporate Governance and Voluntary Disclosure Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Personal name | Accounting |
| 890 ## - | |
| -- | UK |
| 891 ## - | |
| -- | Money - Accounting {QuickPic} |
| 995 ## - RECOMMENDATION 995 [LOCAL, UNIMARC FRANCE] | |
| -- | ACC |
| -- | 008764 |
| -- | MGT-FIN |
| -- | 7055.25 |
| -- | 0 |
| -- | 049 |
| -- | 101116 |
| -- | 0 |
| -- | 0.00 |
| -- | 11758.75 40% P R-P R |
| -- | 20091101 |
| -- | C |
| -- | 20091230 |
| -- | Himanshu Book Co. |
| -- | Reference |
No items available.