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Accounting Theory: Text and Readings, by Richard G. Schroeder, Lewis D. McCullers, Myrtle W. Clark
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Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.
- Sales Rank: #12486792 in Books
- Published on: 1987-01-16
- Original language: English
- Number of items: 1
- Binding: Hardcover
- 752 pages
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