000			01253nam a22001817a 4500
008			120606t xxu||||| |||| 00| 0 eng d
020			_a1844800296
050			_aHF5635.R35
100			_aRiahi- Belkaoui Ahmed
245			_aAccounting theory. / _cAhmed Riahi- Belkaoui
250			_a5th ed.
260			_aNew York: _bThomson; _c2004.
300			_ax, 598 p.: _bill.; _c25cm.
500			_aIncludes index.
505			_aContents: 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.
650			_aAccounting.
942			_2lcc _cBK
999			_c1139 _d8639