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Accounting Theory: Contemporary Accounting Issues
by Thomas G. Evans (Author),
South Western Educational Publishing (Publisher)
Product Specifications
Book Description
This easy-to-read accounting theory text contains two distinct, but integrated
parts. Part One focuses on two interwoven topics: accounting theory formulation
and standard setting in a chronological format. This section analyzes the major
historical efforts attempted in the development of an accounting theory. The
Conceptual Framework project is studied, and the FASB and how it influences
current standard setting is examined. Part Two covers contemporary financial
reporting issues as they relate to the FASB's Conceptual Framework.
Controversial accounting areas, such as cash flows, accounting for pensions,
post-employment benefits and stock options, are studied within the context of
the definitions of assets and liabilities provided by the Conceptual Framework.
Interesting
Book Specifications
ISBN-13 9780324107845
Language English
Binding Hard Bound
Publisher South Western Educational Publishing
Publishing Date 2002
Total Pages 384