TY  - BOOK
AU  - Riahi- Belkaoui Ahmed 
TI  - Accounting theory.
SN  - 1844800296
AV  - HF5635.R35 
PY  - 2004///
CY  - New York
PB  - Thomson
KW  - Accounting
N1  - Includes index; Contents: The History and development of accounting -- The Nature  and uses of accounting -- The Element and structure of an accounting theory -- The Traditional approaches to formulation of an accounting theory -- The Regulatory approach to the formulation of an accounting theory -- A Conceptual framework for financial accounting and reporting -- The Structure of accounting theory -- Fairness, disclosure and future trends in accounting -- Research perspectives in accounting -- Accounting: a multiple paradigm science -- The Events and behavioral approaches -- The Predictive approach -- The Position approach, income smoothing and earnings management -- Current-value accounting -- General price-level accounting -- Alternative asset-valuation and income-determination models.
ER  -