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AuthorWolk, Harry I
TitleAccounting theory : a conceptual and institutional approach / Harry I. Wolk, Michael G. Tearney, James L. Dodd
Imprint Australia ; Cincinnati, Ohio : South-Western College Pub., c2001
Edition 5th ed
Descript xv, 761 p. : ill. ; 26 cm


Accounting theory and accounting research -- Development of the institutional structure of financial accounting -- The FASB's conceptual framework -- The balance sheet -- The income statement -- Statement of cash flows -- Accounting for inflation and changing prices -- Oil and gas accounting Pensions and other postretirement benefits -- Leases -- Intercorporate equity ivestments -- Issues in international accounting


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