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Accounting Theory By Ahmed Raihi-Belkaoui
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Review
1. The history and development of accounting 2. The nature and uses of accounting 3. The structure of an accounting theory 4. The traditional approaches to the formulation of an accounting theory 5. The regulatory approach to the formulation of an accounting theory 6. A conceptual framework for financial accounting and reporting 7. Postulates, concepts and principles in accounting 8. Fairness, disclosure and future trends in accounting 9. Research perspectives in accounting 10. Accounting: a multiple paradigm science 11. The events and behavioral approaches 12. The predictive approach to theory 13. Positive accounting theory 14. Current-value accounting 15. General price-level accounting 16. Alternative asset-valuation and income-determination models
About the Author
Ahmed Riahi-Belkaoui is Professor of Accounting at the University of Illinois in Chicago. His research interests include accounting theory and international facets of financial reporting. He has published 30 books, including International and Multinational Accounting (The Dryden Press) and over 80 articles and reviews.
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