Financial accounting theory I : issues and controversies / edited by Stephen A. Zeff and Thomas F. Keller.

Contributor(s): Material type: TextTextPublication details: New York : McGraw Hill Education, c1973Edition: SECOND EDITIONDescription: x, 623 pages : illustrations ; 23 cmISBN:
  • 70727783
Subject(s): LOC classification:
  • HF 5635 .F56 1973
Contents:
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.
Summary: 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.
Item type: Books
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex Relegation Room Accountancy GC HF 5635 .F56 1973 (Browse shelf(Opens below)) c.1 Available NULIB000006002

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.

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