GDL

Advanced Financial Accounting

ISBN 0 273 65849 2
Book from gdlhub / 2012-06-27 11:32:01
Oleh : Richard LewisMSc, FCA , David Pendrill BSc(Econ), MSc, FCA, CTA, LTCL, Pearson Educacion
Dibuat : 2012-06-27, dengan 1 file

Keyword : Advanced Financial Accounting
Subjek : Advanced Financial Accounting
Url : http://www.pearsoned.co.uk
Sumber pengambilan dokumen : Internet

In this chapter we have first provided an introduction to this book. We have then stressed

the need for ‘theory’ to guide and underpin practice and have examined some attempts to

build theories of accounting. After a brief examination of early attempts to develop theory,

we have outlined the attempts of the US Financial Accounting Standards Board and

International Accounting Standards Committee to develop conceptual frameworks for

financial reporting. We have then focused, in more detail, on the work of the ASB in devel-

oping its, more modestly titled, Statement of Principles.

Deskripsi Alternatif :

In this chapter we have first provided an introduction to this book. We have then stressed

the need for ‘theory’ to guide and underpin practice and have examined some attempts to

build theories of accounting. After a brief examination of early attempts to develop theory,

we have outlined the attempts of the US Financial Accounting Standards Board and

International Accounting Standards Committee to develop conceptual frameworks for

financial reporting. We have then focused, in more detail, on the work of the ASB in devel-

oping its, more modestly titled, Statement of Principles.

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