Wonder Club world wonders pyramid logo
×

Accounting Theory Book

Accounting Theory
Accounting Theory, , Accounting Theory has a rating of 3.5 stars
   2 Ratings
X
Accounting Theory, , Accounting Theory
3.5 out of 5 stars based on 2 reviews
5
0 %
4
50 %
3
50 %
2
0 %
1
0 %
Digital Copy
PDF format
1 available   for $825.00
Original Magazine
Physical Format

Sold Out

  • Accounting Theory
  • Written by author Harry I. Wolk
  • Published by SAGE Publications, March 2009
  • In this major reference collection, accounting theory is taken 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 info
Buy Digital  USD$825.00

WonderClub View Cart Button

WonderClub Add to Inventory Button
WonderClub Add to Wishlist Button
WonderClub Add to Collection Button

Book Categories

Authors

SECTION I: PHILOSOPHICAL BACKGROUND
Accounting - A System of Measurement Rules - Devine, Carl
Radical Developments in Accounting Thought - Chua, Wai Fong
Accounting as a Discipline for Study and Practice - Bell, Philip W.
Why Can Accounting Not Become a Science Like Physics? - Stamp, Edward
Social Reality and the Measurement of Its Phenomena - Mattessich, Richard
Toward a Science of Accounting - Sterling, Robert R.
Methodological Problems and Preconditions of a General Theory of Accounting - Mattessich, Richard
SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS
A. Realization and Recognition
The Critical Event and Recognition of Net Profit - Myers, John
Recognition Requirements - Income Earned and Realized - Devine, Carl
The Realization Concept - Davidson, Sidney
B. Matching
Cash Movements and Periodic Income Determination - Storey, Reed
Some Impossibilities - Including Allocations - Devine, Carl
The FASB and the Allocation Fallacy - Thomas, Arthur
Conservatism
Conservatism in Accounting, Part I: Explanation and Implications - Watts, Ross
Conservatism in Accounting, Part II: Evidence and Research Opportunities - Watts, Ross
The Changing Time-Series Properties ofEarnings, Cash Flows, and Accruals: Has Financial Accounting Become Mor Conservative? - Givoly, Dan and Carla Hayn
D. Disclosure
Information Disclosure Strategy - Lev, Baruch
Corporate Reporting and the Accounting Profession: An Interpretive Paradigm - Ogan, Pekin and David Ziebart
Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 - Marston, C. L. and P. Robson
CorporateMandatory Disclosure Practices in Bangladesh - M. Akhtaruddin
Corporate Governance and Voluntary Disclosure - L.L. Eng and Y.T. Mak
Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore - Chau, Gerald and Sidney Gray
E. Uniformity
Uniformity Versus Flexibility: A Review of the Rhetoric - Keller, Thomas
Differences in Circumstances!: Fact or Fancy - Cadenhead, Gary
Toward the Harmonization of Accounting Standards: An Analytical Framework - Wolk, Harry and Patrick Heaston
SECTION III: CONCEPTUAL FRAMEWORKS
FASB's Statements on Objectives and Elements of Financial Accounting: A Review - Dopuch, Nicholas and Shyam Sunder
The FASB's Conceptual Framework: An Evaluation - Solomons, David
The Evolution of the Conceptual Framework for Business Enterprises in the United States - Zeff, Stephen
Criteria for Choosing an Accounting Model - Solomons, David
Objectives of Financial Reporting - Walker, R.G.
Reliability and Objectivity of Accounting Methods - Ijiri, Yuji and Robert Jaedicke
SECTION IV: ACCOUNTING FOR CHANGING PRICES
Replacement Cost: Member of the Family, Welcome Guest, or Intruder? - Zeff, Stephen
Costs (Historical versus Current) versus Exit Values - Sterling, Robert R.
A Defense for Historical Cost Accounting - Ijiri, Yuji
The Case for Financial Capital Maintenance - Carsberg, Bryan
Income and Value Determination and Changing Price Levels: An Essay Towards a Theory - Stamp, Edward
SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS
Get it off the Balance Sheet! - Dieter, Richard and Arthur Wyatt
Political Lobbying on Proposed Standards: A Challenge to the IASB - Zeff, Stephen
A Review of the Earnings Management Literature and Its Implications for Standard Setting - Healy, Paul and James Wahlen
Relationships among Income Measurements - Bedford, Norton
Some Basic Concepts of Accounting and Their Implications - Lorig, Arthur
Economic Impact of Accounting Standards - Implications for the FASB - Rappaport, Alfred
An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries - Zeghal, Daniel and Kerim Mhedhbi
The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan - Tyrrall, David, David Woodward and A. Rakhumbekova
Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China - Xiao, Jason, Pauline Weetman and Manli Sun
SECTION VI: APPLIED ACCOUNTING THEORY
A. Income Tax Allocation
Comprehensive Tax Allocation: Let's Stop Taking Some Misconceptions for Granted - Milburn, Alex
Acccelerated Depreciation and the Allocation of Income Taxes - Davidson, Sidney
Discounting Deferred Tax Liabilities pp. 655-665 - Nurnberg, Hugo
B. Leases
Lease Capitalization and the Transaction Concept - Rappaport, Alfred
Leasing and Financial Statements - Shillinglaw, Gordon
Accounting for Leases - A New Framework - McGregor, Warren
C. Pensions and Other Postretirement Liabilities
Alternative Accounting Treatments for Pensions - Schipper, Katherine and Roman Weil
A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting - Wolk, Harry and Terri Vaughan
OPEB: Improved Reporting or the Last Straw - Thomas, Paula and Larry Farmer
D. Consolidations
An Examination of Financial Reporting Alternatives for Associated Enterprises - King, Thomas and Valdean Lembke
Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 - Mard, Michael, James Hitchner, Steven Hyden and Mark Zyla
Proportionate Consolidation and Financial Analysis - Bierman, Harold
The Evolution of Consolidated Financial Reporting in Australia - Whittred, Greg
Foreign Currency Translation Research: Review and Synthesis - Houston, Carol
The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? - Kirsch, Robert and Thomas Evans
Financial Accounting Developments in the European Union: Past Events and Future Prospects - Haller, Axel
E. Intangibles
Accounting for Research and Development Costs - Bierman, Harold and Roland Dukes
The Boundaries of Financial Accounting and How to Extend Them - Lev, Baruch and Paul Zarowin
The Capitalization, Amortization, and Value Added Relevance of R & D - Lev, Baruch and Theodore Sougiannis
Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) - Stolowy, Herve, Axel Haller and Volker Klockhaus
Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution - Hoeg-Krohn, Niels and Kjell Knivsfla
SECTION VII: POSITIVE ACCOUNTING THEORY
The Methodology of Positive Accounting - Christenson, Charles
Positive Accounting Theory: A Ten Year Perspective - Watts, Ross and Jerrold Zimmerman
Positive Accounting Theory and the PA Cult - Chambers, Raymond
Accounting and Policy Choice and Firm Characteristics in the Asia-Pacific Region: an International Empirical Test of Costly Contracting Theory - Astami, Emita and Greg Tower
SECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS
Principles Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy - Benston, George, Michael Bromwich and Alfred Wagenhofer
The True and Fair View in British Accounting - Walton, Peter
A European True and Fair View - Alexander, David
Rules, Principles, and Judgments in Accounting Standards - Bennett, Bruce, Helen Prangell and Michael Bradbury
SECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE
The Introduction of International Accounting Standards in Europe: Implications for International Convergence - Schipper, Katherine
The Adoption of International Accounting Standards in the European Union pp. 127-153 - Whittington, Geoffrey
Trends in Research on International Accounting Harmonization pp. 272-304 - Baker, C. Richard and Elena Barbou
The Quest for International Accounting Harmonization: A Review of the Standard- Setting Agendas of the IASC, US, UK, Canada and Australia, 1973-1997 - Street, Donna and Kimberly Shaughnessy
From National to Global Accounting and Reporting Standards - McKee, David, Don Garner and Yosra AbuAmara McKee
A Statistical Model of International Accounting Harmonization pp. 1-29 - Archer, Simon, Pascal, Delvaille and Stuart McLeay
SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES
The Institutional Environment of Financial Reporting Regulation in ASEAN Countries - Saudogaran, Sharokh and J. Diga
Corporate Financial Reporting and Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer
Accounting Theory in the Political Economy of China - Shuie, Fujing and Joseph Hilmy
Ownership Structure and Earnings Informativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo Young
Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani
Accounting Theory in the Political Economy of China - Shuie, Fujing and Joseph Hilmy
Ownership Structure and Earnings Informativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo Young
Corporate Ownership and Governments in Russia - Krivogorsky, Victoria
Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani


Login

  |  

Complaints

  |  

Blog

  |  

Games

  |  

Digital Media

  |  

Souls

  |  

Obituary

  |  

Contact Us

  |  

FAQ

CAN'T FIND WHAT YOU'RE LOOKING FOR? CLICK HERE!!!

X
WonderClub Home

This item is in your Wish List

Accounting Theory, , Accounting Theory

X
WonderClub Home

This item is in your Collection

Accounting Theory, , Accounting Theory

Accounting Theory

X
WonderClub Home

This Item is in Your Inventory

Accounting Theory, , Accounting Theory

Accounting Theory

WonderClub Home

You must be logged in to review the products

E-mail address:

Password: