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　　分類: 图书,进口原版,Business & Investing（商业与投资）,Industries & Professions（产业与行业）,Accounting,
　　品牌: Harry I. Wolk

基本信息出版社:Sage Publications (CA)精装正文语种:英语ISBN:1847876099条形码:9781847876096商品尺寸:24.1 x 16.3 x 11.2 cm商品重量:3.1 KgASIN:1847876099商品描述In this major reference collection, accounting theory is taken 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. This major work starts with a philosophical overview of accounting, including accounting theory. Among some of the other 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.

 

 

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