Handbook of Climate Change Mitigation...
There is a mounting consensus that human behavior is changing the global climate and its consequence could be catastrophic. Reducing the 24 billion metric tons of carbon dioxide emissions from stationary and mobile sources is a gigantic task involving ...
2012, Springer, Berlin
Book, Hardback, 4 items/volumes
Handbook of Culture Media for Food ...
This is the highly anticipated third edition of a book written by the Working Party on Culture Media of the International Committee on Food Microbiology and Hygiene. It is a handy reference for microbiologists wanting to know which media to use for the ...
2011, Royal Society of ...
Book, Hardback
Electrochemical Technologies for ...
In this handbook and ready reference, editors and authors from academia and industry share their in-depth knowledge of known and novel materials, devices and technologies with the reader. The result is a comprehensive overview of electrochemical energy and conversion methods,...
2011, Wiley-VCH
Book, Hardback, 2 items/volumes
The Palgrave Handbook of Global Radio...
The Palgrave Handbook of Global Radioprovides an overview of the historical developments and current status of the terrestrial radio industry in some of the largest and most populated countries throughout the world. Prominent international media scholars ...
2012, Palgrave Macmillan
Book, Hardback
Comprehensive Nuclear Materials: v....
More than 50 years after the introduction of nuclear energy for peaceful uses, with rapid growth in the 1960s and 1970s, and stagnation at the end of the 20 th century, a global renaissance for nuclear energy seems ahead of us.
Although the nuclear field is typically known for its incremental progress,...
2012, Elsevier Science ...
Book, Hardback, 5 items/volumes
Anton, Michael
Allgemeiner Teil Des Internationalen ...
Der erste Teil vervollständigt zunächst die voranstehenden Bände um die in der Praxis des Kulturgüterschutzes und der Kunstrestitution bedeutsamen Mittel und Wege des Strafrechts aus nationaler wie internationaler Sicht und dessen Reaktionsmöglichkeiten auf den illegalen Kunsthandel,...
2011, de Gruyter
Book, Hardback
Goode, Professor Sir Roy; Kronke,...
International Instruments and Commentary
Transnational commercial law represents the outcome of work undertaken to harmonize national laws affecting domestic and cross-border transactions and is upheld by a diverse spectrum of instruments. Now in its second edition, this authoritative work brings together the major instruments in this field,...
2012, Oxford University ...
Book, Hardback
Leadership in Science and Technology...
A Reference Handbook
This two-volume set within the "SAGE Reference Series on Leadership" tackles issues relevant to leadership in the realm of science and technology. To encompass the key topics in this arena, this handbook features 100 topics arranged under eight headings....
2011, SAGE Publications Inc...
Book, Hardback
Legends in Marketing: Philip Kotler...
Marketing as a discipline has been in existence for close to 100 years. As an integral function of business, it has actually been in existence for as long as business itself. Legends in Marketing is a series that provides insight and historical perspective ...
2012, Sage Publications ...
Book, Hardback, 9 items/volumes
Li, Chao-Jun
Green Processes
In a world where the emphasis has shifted to being as Green and environmentally friendly as possible, leads to the requirement of this important 3-book set of the Handbook of Green Chemistry edited by the father and pioneer of Green Chemistry, Professor Paul Anastas....
2012, Wiley-VCH
Book, Hardback, 3 items/volumes
Digital Qualitative Research Methods:...
The field of digital methods for qualitative research is a rapidly developing one. More and more researchers are researching the social, cultural, political, anthropological and other dimensions of computer-mediated communication (CMC), or using CMC as a means of generating and analysing research data....
2011, SAGE Publications Ltd...
Book, Hardback, 4 items/volumes
Ethics and moral philosophy is an area of particular interest today. This book brings together some of the most important essays in this area. The essays have all appeared recently in the "Journal of Moral Philosophy," an internationally recognized leading philosophy journal....
2011, Brill
Book, Hardback
Classical and New Perspectives
The notion of subjectivity is one of the most fundamental notions for modern philosophy that only gains in importance in present-day discussions. This volume gathers essays from both young and senior researchers that examine which role subjectivity plays in both classical and contemporary phenomenology....
2011, Brill
Book, Hardback
Encyclopedia of Sustainability ...
Sustainability in environmental usage refers to the potential longevity of vital human ecological support systems, such as the planet's climate system, systems of agriculture, industry, forestry, fisheries and the ocean, and fresh water, together with the impact of human communities,...
2012, Springer New York
eBook, Electronic book, 12 items/volumes
Islamic Philosophy, Science, Culture,...
Studies in Honor of Dimitri Gutas
Islamic intellectual thought is at the center of this collection of articles honoring Dimitri Gutas by friends, colleagues, and former students. The essays cover three main areas: the classical heritage and Islamic culture; classical Arabic science and philosophy;...
2011, Brill
Book, Hardback
"Institutionalism" (SAGE 2007) captured a good deal of the literature at the time it was published; however, there have been numerous excellent contributions to the literature since that time. These newer articles merit another readily-available collection,...
2012, SAGE Publications Ltd...
Book, Hardback, 3 items/volumes
The Post-War Occupation of Japan,...
Selected Contemporary Readings ...
This set presents a collection of book-length accounts of the post-war occupation of Japan. These view the Occupation as it progressed from varied American, Japanese and Allied perspectives, highlighting the diversity of policies and responses to a controversial and important era....
2011, Brill
Book, Hardback, 10 items/volumes
Encyclopedia of Sustainability ...
Sustainability in environmental usage refers to the potential longevity of vital human ecological support systems, such as the planet's climate system, systems of agriculture, industry, forestry, fisheries and the ocean, and fresh water, together with the impact of human communities,...
2012, Springer, Berlin
Book, Hardback, 12 items/volumes
HOME
ORDERTRACKING
Dietmar Dreier
Wissenschaftliche Versandbuchhandlung GmbH
International Library Suppliers
Bernhard-Roecken-Weg 1
D – 47228 Duisburg
Accounting Theory
EUR 791,00
GBP 675,00
USD 1.050,00
(non-binding price)
|
|
Bibliographic data: Publisher: SAGE Publications Ltd published in: London, GB ISBN: 978-1-84787-609-6 Series: SAGE Library in Accounting and Finance; Pages: 1584 Language: English (en) Size: Width [156 mm] Height [234 mm] Depth [112 mm] Weight: 3062 gram Product Type: Book Binding: Hardback, 4 items/volumes Publication Year: 2009 Last Update: 12/27/2011 12:15:01 |
|
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.
Table of Content 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 Corporate Mandatory 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 |
|
Book,
Paperback
2006
EUR 40,00
Book,
Hardback
1982
EUR 49,60
NEWSLETTER SERVICE
Please subscribe to our email-Newsletter keeping you regularly informed on new publications in the different subjects that you have preselected.
6D656E672E6B697440646965746D61726472656965722E6465636F6E74696E7565