AuthorRiahi-Belkaoui, Ahmed, 1943-
TitleAccounting theory / Ahmed Riahi-Belkaoui
Imprint London : Thomson Learning, 2004
Edition 5th ed
Descript x, 598 p. : ill. ; 25 cm.

CONTENT

History and development of accounting -- Nature and uses of accounting -- Elements and structure of an accounting theory -- Traditional approaches to the formulation of an accounting theory -- Regulatory approach to the formulation of an accounting theory -- Conceptual framework for financial accounting and reporting -- Structure of accounting theory -- Fairness, disclosure and future trends in accounting -- Research perspectives in accounting -- Accounting: a multiple paradigm science -- Events and behavioral approaches -- Predictive approach -- Positive approach, income smoothing and earnings management -- Current-value accounting -- General price-level accounting -- Alternative asset-valuation and income-determination models


SUBJECT

  1. Accounting

LOCATIONCALL#STATUS
Central Library (4th Floor)657.01 R481A 2004 CHECK SHELVES
Chula Business School Library657.01 R481A 2004 CHECK SHELVES