000			02256nam a2200181Ia 4500
008			140223b2009 xxu||||| |||| 00| 0 eng d
020			_a9781847876096 _c0.00
082			_a657 _bACC
100			_aWolk, Harry I.
245			_aAccounting Theory Volume 3
260			_aLos Angeles _bSage Publications _c2009
300			_a331p
500			_aSECTION VI: APPLIED ACCOUNTING THEORY A. Income Tax Allocation Comprehensive Tax Allocation: Let's Stop Taking Some Misconceptions for Granted Acccelerated Depreciation and the Allocation of Income Taxes Discounting Deferred Tax Liabilities pp. 655-665 B. Leases Lease Capitalization and the Transaction Concept Leasing and Financial Statements Accounting for Leases - A New Framework C. Pensions and Other Postretirement Liabilities Alternative Accounting Treatments for Pensions A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting OPEB: Improved Reporting or the Last Straw D. Consolidations An Examination of Financial Reporting Alternatives for Associated Enterprises Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 Proportionate Consolidation and Financial Analysis The Evolution of Consolidated Financial Reporting in Australia Foreign Currency Translation Research: Review and Synthesis The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? Financial Accounting Developments in the European Union: Past Events and Future Prospects E. Intangibles Accounting for Research and Development Costs The Boundaries of Financial Accounting and How to Extend Them The Capitalization, Amortization, and Value Added Relevance of R & D Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution
600			_aAccounting
890			_aUK
891			_aMoney - Accounting {QuickPic}
995			_AACC _B008764 _CMGT-FIN _D7055.25 _E0 _F049 _G101116 _H0 _I0.00 _J11758.75 40% P R-P R _L20091101 _UC _W20091230 _XHimanshu Book Co. _ZReference
999			_c80162 _d80162