Accounting theory /
Ahmed Riahi Belkaoui.
- 3rd ed.
- London : Academic, 1992.
- ix, 539 p. ; 25 cm. + pbk.
Includes bibliographical references and index.
The history and development of Accounting -- The nature and uses of Accounting -- The traditional approaches to the formulation of an Accounting theory -- The regulatory approach to the formulation of an Accounting theory -- The events, behavioral and human information processing approaches -- The predictive and positive approaches to the formulation of an Accounting theory -- A conceptual framework for financial accounting and reporting -- The structure of accounting theory -- Current-value accounting -- General price-level accounting -- Alternative asset-valuation and income-determination models -- The income statement -- The balance sheet -- The statement of cash flows -- Future trends in accounting -- International accounting -- Accounting: a multiple paradigm science.