Accounting Theory: Text and Readings

ISBN-10
0471818917
ISBN-13
9780471818915
Series
Accounting Theory
Category
Business & Economics
Pages
752
Language
English
Published
1987-01-16
Publisher
Wiley
Authors
Richard G. Schroeder, Myrtle W. Clark, Lewis D. McCullers

Description

Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.

Other editions

Similar books