Financial accounting theory / Stewart Jones & Ahmed Riahi-Belkaoui

Contents;

1. The history and development of accounting
2. The nature and uses of accounting
3. Traditional approaches to the formulation of an accounting theory
4. The regulatory approach to the formulation of an accounting theory
5. A conceptual framework for financial accounting and reporting
6. The structure of accounting theory
7. Fairness, disclosure and future trends in accounting
8. Research perspectives in accounting
9. Accounting: a multiple paradigm science
10. The events and behavioral approach
11. The predictive and positive approaches
12. Current-value accounting
13. Alternative asset-valuation and income-determination models
14. International accounting and shift to IFRS
15. Social Accounting and sustainable reporting
16. Ethics ant the professional accountant

Includes bibliographical references and index.