1st Edition

Accounting Theory

Edited By

William T. Baxter

ISBN 9781138965836
Published November 24, 2015 by Routledge
372 Pages

USD $52.95

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Book Description

Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions:

  • What do the figures from a company’s report actually mean?
  • To what uses can they properly be put?
  • Could they be improved?
  • What effect have they on the outside world?

Table of Contents

1. What is Wealth? 2. Asset and Liability Values 3. What If the Parts Exceed the Whole? 4. Goodwill 5. The Future of Company Reporting 6. Income 7. Realisation 8. Early Critics of Costing 9. Depreciating Assets 10. Depreciation, Replacement Price, and Cost of Capital 11. Depreciation and Probability 12. Discount and Budgets 13. Accounting Research 14. Accounting Standards 15. Early Accounting.

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