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Accounting Theory

Accounting Theory : An Information Content Perspective. J.S.デムスキー他著　会計理論－情報内容の視点

・ISBN 978-0-07-229691-4 hard

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著者・編者Christensen, John A. / Demski, J. S.,
出版社(McGraw-Hill/Irwin, US)
出版年月2003
ページ数463 pp.
言語ENG
ニュース番号＜486-753 488-597＞

解説

"Accounting Theory, 1/e", by Christensen and Demski will cover both financial and managerial accounting theory with a strong emphasis on accounting information systems. It will be different from the other accounting theory textbooks available, in that it will not focus solely on the FASB, its mission statement, and the rationale for specific FASB standards. This book will look at the challenges faced by accounting information users/preparers and the role accounting information systems play.