Обложка книги Positive Accounting Theory

Positive Accounting Theory


ISBN: 0136861717;
Издательство: Pearson Education POD
Страниц: 400

This book, reviews the theory and methodology underlying the large and growing economics-based empirical literature in accounting. Theory does not present a rule for choosing among alternative accounting procedures (e.g., choose the one that better matches revenue and expense). Rather, theory provides an explanation for accounting and auditing practice. For example, a theory explains why some firms use accelerated depreciation methods and others use straight line and why some firms use Big Eight auditors and others do not. Such a theory is important to accountants and managers; it helps them to make better decisions when conditions change and they are confronted with unfamiliar situations. Формат: 15 см x 23 см.