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Accounting theory
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- Book Synopsis
- The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined 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. The major work starts with a philosophical overview of accounting, including accounting theory. Among the 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. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.
- Product Details
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- ISBN
- 9781847876096
- Format
- Multiple-item retail product
- Publisher
- Sage, (26 March 2009)
- Number of Pages
- 1584
- Weight
- 3054 grams
- Language
- English
- Dimensions
- 234 x 156 x 126 mm
- Series:
- See all books in this series
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