Accounting Theory: 1st Edition (Paperback) book cover

Accounting Theory

1st Edition

Edited by William T. Baxter


368 pages

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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.

About the Editor

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial