Accounting Theory

by William Baxter (Editor)

Overview

Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions:

• What do the figures from a company’s report actually mean?
• To what uses can they properly be put?
• Could they be improved?
• What effect have they on the outside world?

Product Details

ISBN-13:	9781138965836
Publisher:	Taylor & Francis
Publication date:	11/26/2015
Series:	Routledge Library Editions: Accounting
Pages:	372
Product dimensions:	6.88(w) x 9.69(h) x (d)

About the Author

Multivolume collection by leading authors in the field

Table of Contents

1. What is Wealth? 2. Asset and Liability Values 3. What If the Parts Exceed the Whole? 4. Goodwill 5. The Future of Company Reporting 6. Income 7. Realisation 8. Early Critics of Costing 9. Depreciating Assets 10. Depreciation, Replacement Price, and Cost of Capital 11. Depreciation and Probability 12. Discount and Budgets 13. Accounting Research 14. Accounting Standards 15. Early Accounting.

Editorial Reviews

A collection of previously published (from 1978 to 1992) articles on economic theory as it is related to matters of everyday interest to practicing accountants, such as asset values, income measurement, depreciation, and costing. Among the specific topics are asset and liability values; the future of company reporting; depreciation, replacement price, and cost of capital; and accounting research--academic trends versus practical needs. No index. Annotation c. Book News, Inc., Portland, OR (booknews.com)

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