Accounting Theory

by
Format: Hardcover
Pub. Date: 1996-01-01
Publisher(s): Routledge
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Table of Contents

Acknowledgments
Introduction
What is Wealth? - Nursemaid versus Accountantp. 1
Asset and Liability Valuesp. 7
Asset Values - Goodwill and Brand Namesp. 19
What If the Parts Exceed the Whole? - Assets versus the Firm's Valuep. 59
"Goodwill" - The Misconceived Assetp. 65
The Future of Company Reportingp. 71
Income - A Will-o'-the Wisp?p. 95
Realisation - A Wavering Rulep. 115
Early Critics of Costing - LSE in the 1930sp. 121
Depreciating Assetsp. 135
Depreciation, Replacement Price, and Cost of Capitalp. 197
Depreciation and Probabilityp. 225
Discount and Budgets - With Constant Prices and Inflationp. 241
Accounting Research - Academic Trends versus Practical Needsp. 285
Accounting Standards - Boon or Curse?p. 307
Early Accounting: The Tally and The Checker-Boardp. 317
Table of Contents provided by Blackwell. All Rights Reserved.

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