000			01779cam a22002534a 4500
999			_c7499 _d7499
003			OSt
005			20220718091212.0
008			100616s2009 caua b 001 0 eng
020			_a9780170182010
040			_aBUL _cBUL _dBUL _beng _erda
082	0	0	_a657.044 _222 _bJON
100			_aJones, Stewart.
245	1	0	_aFinancial accounting theory / _cStewart Jones & Ahmed Riahi-Belkaoui
250			_a3rd edition.
260			_aAustralia : _bCengage learning, _cc2010.
300			_axiv, 569 p. : _bill. ; _c26 cm.
500			_aContents; 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
504			_aIncludes bibliographical references and index.
610	2	0	_aInternational Accounting Standards Board.
650		0	_aAccounting _vTextbooks.
650		0	_aAccounting _zCanada _vTextbooks.
942			_2ddc _cBO _e3rd edition _h657.044 _i1 _kJON _m657.044 JON