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Accounting Theory Book

Accounting Theory
Accounting Theory, , Accounting Theory has a rating of 4.5 stars
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Accounting Theory, , Accounting Theory
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Digital Copy
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  • Accounting Theory
  • Written by author Vernon Kam
  • Published by Wiley, John & Sons, Incorporated, January 1990
  • The Second Edition includes new chapters on financing and investment arrangements, pensions and deferred income taxes, mergers and acquisitions, and consolidated income statements. The author presents a unified approach to accounting theory and discusses
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Book Categories

Authors

Early History of Accounting.
Nature and Scope of Accounting.
Financing and Investing Activities.
Assets, Liabilities, and Owners' Equity.
Measurement of Assets and Liabilities.
Conventional Accounting.
Income.
Revenue and Recognition.
Expense and Matching.
Accounting Point of View.
Specific Issues: Pensions; Deferred Income Taxes.
Business Combinations.
Consolidated Financial Statements.
Current Cost Accounting.
Exit Price Accounting.
The Scientific View and Accounting.
Qualitative Characteristics of Accounting Information.
Standard Setting in a Political Environment.
Appendix.
Index.


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