{"product_id":"accounting-theory-isbn-9780471507048","title":"Accounting Theory","description":"The Second Edition includes new chapters on financing and investment arrangements, pensions and deferred income taxes, mergers and acquisitions, and consolidated income statements. The author presents a unified approach to accounting theory and discusses advanced procedures not commonly in practice, deeper analysis of present concepts and standards, and the results of empirical research. The first chapter recounts the early history of accounting. The middle chapters analyze current theory along with alternative views. The closing chapter speculates on the future of the profession. At the end of each chapter are questions and suggestions for further reading. Early History of Accounting.\u003cbr\u003e \u003cbr\u003e Nature and Scope of Accounting.\u003cbr\u003e \u003cbr\u003e Financing and Investing Activities.\u003cbr\u003e \u003cbr\u003e Assets, Liabilities, and Owners' Equity.\u003cbr\u003e \u003cbr\u003e Measurement of Assets and Liabilities.\u003cbr\u003e \u003cbr\u003e Conventional Accounting.\u003cbr\u003e \u003cbr\u003e Income.\u003cbr\u003e \u003cbr\u003e Revenue and Recognition.\u003cbr\u003e \u003cbr\u003e Expense and Matching.\u003cbr\u003e \u003cbr\u003e Accounting Point of View.\u003cbr\u003e \u003cbr\u003e Specific Issues: Pensions;\u003cbr\u003e Deferred Income Taxes.\u003cbr\u003e \u003cbr\u003e Business Combinations.\u003cbr\u003e \u003cbr\u003e Consolidated Financial Statements.\u003cbr\u003e \u003cbr\u003e Current Cost Accounting.\u003cbr\u003e \u003cbr\u003e Exit Price Accounting.\u003cbr\u003e \u003cbr\u003e The Scientific View and Accounting.\u003cbr\u003e \u003cbr\u003e Qualitative Characteristics of Accounting Information.\u003cbr\u003e \u003cbr\u003e Standard Setting in a Political Environment.\u003cbr\u003e \u003cbr\u003e Appendix.\u003cbr\u003e \u003cbr\u003e Index.  \u003cp\u003eVernon Kam is the author of Accounting Theory, 2nd Edition, published by Wiley.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988654702821,"sku":"NP9780471507048","price":175.5,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471507048.jpg?v=1761781135","url":"https:\/\/k12savings.com\/products\/accounting-theory-isbn-9780471507048","provider":"K12savings","version":"1.0","type":"link"}