000			01679nam a2200229Ia 4500
003			NULRC
005			20250520100553.0
008			250520s9999 xx 000 0 und d
020			_a70727783
040			_cNULRC
050			_aHF 5635 .F56 1973
245		0	_aFinancial accounting theory I : _bissues and controversies / _cedited by Stephen A. Zeff and Thomas F. Keller.
250			_aSECOND EDITION
260			_aNew York : _bMcGraw Hill Education, _cc1973
300			_ax, 623 pages : _billustrations ; _c23 cm
504			_aIncludes bibliographical references.
505			_a1. 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.
520			_aIn 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.
650			_aACCOUNTING
700			_aZeff, Stephen A.;Keller, Thomas F. _eeditor;editor
942			_2lcc _cBK
999			_c8243 _d8243