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This fifth edition of Accounting Theory presents the principal
approaches and proposed solutions to the problem of formulating an
accounting theory and brings the book up to date with the latest
theoretical developments. Accounting theory is a highly complex subject
for students to understand. No single generally accepted theory has been
created, despite many attempts. Different assumptions and methodologies
have resulted in a variety of frameworks, which some experts find
acceptable. But it is vital to uphold the consistent standards that
define the nature, function and scope of financial statements and the
techniques for producing them. To understand how accounting theories are
constructed and verified is to understand the essence of accounting.
This fifth edition of Accounting Theory presents the principal
approaches and proposed solutions to the problem of formulating an
accounting theory and brings the book up to date with the latest
theoretical developments. Accounting theory is a highly complex subject
for students to understand. No single generally accepted theory has been
created, despite many attempts. Different assumptions and methodologies
have resulted in a variety of frameworks, which some experts find
acceptable. But it is vital to uphold the consistent standards that
define the nature, function and scope of financial statements and the
techniques for producing them. To understand how accounting theories are
constructed and verified is to understand the essence of accounting.
About the Author
Ahmed Riahi-Belkaoui is Professor of Accounting at the University of Illinois in Chicago. His research interests include accounting theory and international facets of financial reporting. He has published 30 books, including International and Multinational Accounting (The Dryden Press) and over 80 articles and reviews.
Specifications
Key Features
- Paperback:
- Publisher: Cengage Learning
- Language: English
What’s in the box
Textbook
Specifications
- SKU: JU704BM1GSNAGNAFAMZ
- Product Line: BADE BOOKS
- Weight (kg): 0.7
- Color: Multicolor
- Main Material: Paper
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Accounting Theory
₦ 17,500
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