Accounting theory

By: Hendriksen, Eldon SContributor(s): Breda, Micheal F.VanMaterial type: TextTextPublication details: Boston ; Singapore : McGraw-Hill, 2001Edition: 5th EditionDescription: xvi, 905 p. : illustrationsISBN: 9780071188630 ; 0071188630Subject(s): AccountingDDC classification: 657.01
Contents:
1. Introduction and Methodology of Accounting -- 2. Four Thousand Years of Accounting -- 3. The Century of the CPA -- 4. The Search for Principles -- 5. The Conceptual Framework -- 6. The Economic Environment of Accounting -- 7. Making Decisions -- 8. Setting Accounting Policy -- 9. Cash, Capital, and Income -- 10. Income Concepts for Financial Reporting -- 11. Revenue, and Expenses, Gains, and Losses -- 12. Reporting the Effects of Price Changes -- 13. The Statement of Financial Position -- 14. Assets and Their Measurement -- 15. Depreciation and Maintenance -- 16. Current Assets -- 17. Plant and Equipment Purchased and Leased -- 18. Intangibles and Noncurrent Investments -- 19. Recording Liabilities -- 20. Deferred Taxes -- 21. Pensions -- 22. Ownership Equities -- 23. Changes in Stockholders' Equities -- 24. Disclosure of Financial Information.
Summary: A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available.
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Holdings
Item type Current library Collection Call number Status Date due Barcode Item holds
Reference Books Reference Books Main Library
Reference 		Reference 657.01 HEN (Browse shelf(Opens below)) Available 009685
Total holds: 0

Included Index.

1. Introduction and Methodology of Accounting --
2. Four Thousand Years of Accounting --
3. The Century of the CPA --
4. The Search for Principles --
5. The Conceptual Framework --
6. The Economic Environment of Accounting --
7. Making Decisions --
8. Setting Accounting Policy --
9. Cash, Capital, and Income --
10. Income Concepts for Financial Reporting --
11. Revenue, and Expenses, Gains, and Losses --
12. Reporting the Effects of Price Changes --
13. The Statement of Financial Position --
14. Assets and Their Measurement --
15. Depreciation and Maintenance --
16. Current Assets --
17. Plant and Equipment Purchased and Leased --
18. Intangibles and Noncurrent Investments --
19. Recording Liabilities --
20. Deferred Taxes --
21. Pensions --
22. Ownership Equities --
23. Changes in Stockholders' Equities --
24. Disclosure of Financial Information.

A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available.

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