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  <titleInfo>
    <title>Accounting theory</title>
  </titleInfo>
  <name type="personal">
    <namePart>Riahi Belkaoui, Ahmed</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
      <roleTerm type="text">aut</roleTerm>
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  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Londres</placeTerm>
    </place>
    <publisher>Thomson Learning</publisher>
    <dateIssued>2000</dateIssued>
    <edition>4. ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
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    <extent>x, 516 p.</extent>
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  <tableOfContents>CONTENIDO : Preface. -- The history and development of accounting. -- The nature and uses of accounting. -- The traditional approaches to the formulation of an accounting theory. --   The regulatory approach to the formulation of an accounting theory. -- A conceptual framework for financial accounting and reporting. -- The structure of accounting theory. -- Fairness, disclosure and future trends in accounting. -- Research perspectives in accounting. -- Accounting: A multiple paradigm science. -- The events and behavioral approaches. -- The predictive and positive approaches. -- Current-Value accounting. -General price-level accounting. -- Alternative asset-valuation and income-determination models. -- The context of the contemporary accounting profession. -- International accounting. -- Index.</tableOfContents>
  <subject authority="lemb">
    <topic>Contabilidad</topic>
  </subject>
  <subject authority="lemb">
    <topic>Contabilidad financiera</topic>
  </subject>
  <subject>
    <topic>Teoría contable</topic>
  </subject>
  <classification authority="ddc">657</classification>
  <identifier type="isbn">9781861525208</identifier>
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    <recordChangeDate encoding="iso8601">20260507114411.0</recordChangeDate>
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