Financial accounting theory I : issues and controversies /
Financial accounting theory I : issues and controversies /
edited by Stephen A. Zeff and Thomas F. Keller.
- SECOND EDITION
- New York : McGraw Hill Education, c1973
- x, 623 pages : illustrations ; 23 cm
Includes bibliographical references.
1. Introduction -- 2. Problems Confronting the Accounting Profession -- 3. Income Determination: Generally -- 4. Valuation of Short-Live "tangible" Cost Factors -- 5. Valuation of Long-Live "tangible" Cost Factors -- 6. Goodwill, Other Intangibles -- 7. Nature Liabilities -- 8. Problems Confronting the Accounting Profession: Proposed Needs.
In 1963, when we were compiling the first edition of this volume of edited readings, it was not usual in most universities to complement textbooks with articles drawn from the periodical literature. One of our objectives was to enable students and teachers to interweave critical and argumentative articles with standard textbook presentations in undergraduate and graduate courses. A second volume was added in 1969. These two volumes, together with readings books edited by others, have, we believe, encouraged many instructors to broaden their approaches to the subject and to make more extensive use of controversial writings.
70727783
ACCOUNTING
HF 5635 .F56 1973
Includes bibliographical references.
1. Introduction -- 2. Problems Confronting the Accounting Profession -- 3. Income Determination: Generally -- 4. Valuation of Short-Live "tangible" Cost Factors -- 5. Valuation of Long-Live "tangible" Cost Factors -- 6. Goodwill, Other Intangibles -- 7. Nature Liabilities -- 8. Problems Confronting the Accounting Profession: Proposed Needs.
In 1963, when we were compiling the first edition of this volume of edited readings, it was not usual in most universities to complement textbooks with articles drawn from the periodical literature. One of our objectives was to enable students and teachers to interweave critical and argumentative articles with standard textbook presentations in undergraduate and graduate courses. A second volume was added in 1969. These two volumes, together with readings books edited by others, have, we believe, encouraged many instructors to broaden their approaches to the subject and to make more extensive use of controversial writings.
70727783
ACCOUNTING
HF 5635 .F56 1973