Accounting Theory

Accounting Theory
By:Ahmed Riahi-Belkaoui
Published on 2004 by Cengage Learning EMEA

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. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui's text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.

This Book was ranked at 11 by Google Books for keyword accounting.

Book ID of Accounting Theory's Books is fE9STcvKw-QC, Book which was written byAhmed Riahi-Belkaouihave ETAG "yT+WV5z+Qb8"

Book which was published by Cengage Learning EMEA since 2004 have ISBNs, ISBN 13 Code is 9781844800292 and ISBN 10 Code is 1844800296

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Book which have "598 Pages" is Printed at BOOK under CategoryBusiness and Economics

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