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  <titleInfo>
    <title>Accounting theory</title>
  </titleInfo>
  <name type="personal">
    <namePart>Riahi-Belkaoui, Ahmed</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <publisher>Thomson</publisher>
    <dateIssued>c2000</dateIssued>
    <edition>4th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>x, 516 p.: ill.; 24cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: 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 -- 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 and positive approaches -- Current-value accounting -- General price-level accounting -- Alternative asset-valuation and income-determination models -- The Context of the contemporary accounting profession -- International accounting.</tableOfContents>
  <note type="statement of responsibility">Ahmed Riahi-Belkaoui</note>
  <note>Includes index.</note>
  <subject>
    <name type="personal">
      <namePart>Accounting</namePart>
    </name>
  </subject>
  <classification authority="lcc">HF5635.R35</classification>
  <identifier type="isbn">1861525206</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120621</recordCreationDate>
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