TY  - BOOK
AU  - Jones, Stewart.
TI  - Financial accounting theory
SN  - 9780170182010
U1  - 657.044 22
PY  - 2010///
CY  - Australia
PB  - Cengage learning
KW  - International Accounting Standards Board
KW  - Accounting
KW  - Textbooks
KW  - Canada
N1  - 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
ER  -