| Acknowledgments | |
| Introduction | |
| What is Wealth? - Nursemaid versus Accountant | p. 1 |
| Asset and Liability Values | p. 7 |
| Asset Values - Goodwill and Brand Names | p. 19 |
| What If the Parts Exceed the Whole? - Assets versus the Firm's Value | p. 59 |
| "Goodwill" - The Misconceived Asset | p. 65 |
| The Future of Company Reporting | p. 71 |
| Income - A Will-o'-the Wisp? | p. 95 |
| Realisation - A Wavering Rule | p. 115 |
| Early Critics of Costing - LSE in the 1930s | p. 121 |
| Depreciating Assets | p. 135 |
| Depreciation, Replacement Price, and Cost of Capital | p. 197 |
| Depreciation and Probability | p. 225 |
| Discount and Budgets - With Constant Prices and Inflation | p. 241 |
| Accounting Research - Academic Trends versus Practical Needs | p. 285 |
| Accounting Standards - Boon or Curse? | p. 307 |
| Early Accounting: The Tally and The Checker-Board | p. 317 |
| Table of Contents provided by Blackwell. All Rights Reserved. |
Accounting Theory
by Baxter, William ThreiplandBuy New
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