Accounting Theory: Conceptual Issues in a Political and Economic Environment / Edition 8

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Overview

Balancing accounting theory with practical issues, this thoroughly updated Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to identify the conceptual elements of accounting theory and successfully applies those elements to practice. Starting with a historical perspective onf accounting standards, the book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework.Relating theoretical issues to real world examples from the popular press, the Eighth Edition connects the content to students’ lives. In addition, the authors use learning tools such as questions, cases, problems, and writing assignments, many from corporate annual reports, to help students gain a strong understanding of accounting theory concepts.

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Product Details

  • ISBN-13: 9781412991698
  • Publisher: SAGE Publications
  • Publication date: 8/20/2012
  • Edition number: 8
  • Pages: 808
  • Sales rank: 778,435
  • Product dimensions: 7.70 (w) x 9.20 (h) x 1.60 (d)

Meet the Author

Harry I. Wolk (1930-2009) held a BS in economics from the Wharton School of the University of Pennsylvania and MBA and Ph D degrees from Michigan State University. He was the lead author on Accounting Theory for seven editions and the inspiration for the eighth edition.

James L. Dodd (BS: California State University, Fresno; MBA: University of South Alabama; Ph D: The University of Georgia) is Aliber Distinguished Professor of Accounting at Drake University. He is a Fulbright Scholar Alumnus participating in academic exchanges with Norway (1999-2000) and Iceland (2007). His professional interests include international accounting, accounting theory, and fraud examination.

John J. Rozycki (BS: King’s College; MBA: University of Scranton; Ph D: The Penn State University) is Associate Professor of Finance at Drake University where he teaches corporate finance and equity valuation. His professional interests include equity and business valuation, corporate capital allocation decisions, financial planning, financing decisions, and financial statement analysis.

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Table of Contents

Preface
1. An Introduction to Accounting Theory
2. Accounting Theory and Accounting Research
3. Development of the Institutional Structure of Financial Accounting
4. The Economics of Financial Reporting Regulation
5. Postulates, Principles, and Concepts
6. The Search for Objectives
7. The FASB's Conceptual Framework
8. Usefulness of Accounting Information to Investors and Creditors
9. Uniformity and Disclosure: Some Policy-Making Directions
10. International Accounting
11. The Balance Sheet
12. The Income Statement
13. Statement of Cash Flows
14. Accounting for Changing Prices and Inflation
15. Income Taxes and Financial Accounting
16. Pensions and Other Postretirement Benefits
17. Leases
18. Intercorporate Equity Investments
Index
About the Authors

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