ACOUNTING THEORY /
AHMED RIAHI BELKAOUI.
- Third Edition
- xii, 539 pages ; 25 cm
Includes bibliographical references and index.
Ch. 1. The History and Development of Accounting -- Ch. 2. The Nature and Uses of Accounting -- Ch. 3. The Traditional Approaches to the Formulation of an Accounting Theory -- Ch. 4. The Regulatory Approach to the Formulation of an Accounting Theory -- Ch. 5. The Events, Behavioral, and Human Information Processing Approaches -- Ch. 6. The Predictive and Positive Approaches to the Formulation of an Accounting Theory -- Ch. 7. A Conceptual Framework for Financial Accounting and Reporting -- Ch. 8. The Structure of Accounting Theory -- Ch. 9. Current-Value Accounting -- Ch. 10. General Price-Level Accounting -- Ch. 11. Alternative Asset-Valuation and Income-Determination Models -- Ch. 12. The Income Statement -- Ch. 13. The Balance Sheet -- Ch. 14. The Statement of Cash Flows -- Ch. 15. Future Trends in Accounting -- Ch. 16. International Accounting -- Ch. 17. Accounting: A Multiple Paradigm Science.