000			01481nam a2200265uu 4500
001			1161176
005			20260507114411.0
008			090811s2000 eng
020			_a9781861525208
035			_a1161176
035			_a(OCoLC)777031768
040			_ccomduadb
041			_aeng
082		4	_a657
100	1	0	_aRiahi Belkaoui, Ahmed _4aut _eaut _9557107
245	1	0	_aAccounting theory
250			_a4. ed.
260			_aLondres : _bThomson Learning, _c2000.
300			_ax, 516 p.
505			_aCONTENIDO : 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.
650		7	_aContabilidad _2lemb _9829
650		7	_aContabilidad financiera _2lemb _943179
650			_aTeoría contable _974948
942			_cBOOK
999			_c517367 _d517367