Advanced accountancy theory and practice [[electronic resource] /] / edited by Kabiru Isa Dandago

• Record Nr.: UNINA9910462397803321
• Pubbl/distr/stampa: London, : Adonis & Abbey Publishers Ltd., 2009
• ISBN: 1-912234-55-6
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (285 p.)
• Altri autori (Persone): DandagoKabiru Isa
• Soggetti: Accounting; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: ""Title Page""; ""Contents""; ""FOREWORD""; ""ACKNOWLEDGEMENTS""; ""Chapter 1""; ""Chapter 2""; ""Overviewing the Statements of Accounting Standards Statement of Accounting Standard 1: SAS I""; ""Statement of Accounting Standard 2: SAS 2""; ""Statement of Accounting Standard 3: SAS 3""; ""Statement of Accounting Standard 4: SAS 4""; ""Statement of Accounting Standard 5: SAS 5""; ""Statements of Accounting Standard 6: SAS 6""; ""Statement of Accounting Standard 7: SAS 7""; ""Statement of Accounting Standard 8: SAS 8""; ""Statement of Accounting Standard 9: SAS 9""; ""Statements of Accounting Standard 10: SAS 10""""Statement of Accounting Standard 11: SAS 11""; ""Statement of Accounting Standard 12: SAS 12""; ""Statement of Accounting Standard 13: SAS 13""; ""Statement of Accounting Standard 14: SAS 14""; ""Statement of Accounting Standards 15: SAS 15""; ""Statement of Accounting Standard 16: SAS 16""; ""Statement of Accounting Standard 17: SAS 17""; ""Statement of Accounting Standard 18: SAS 18""; ""Statement of Accounting Standard 19: SAS 19""; ""Statement of Accounting Standard 20: SAS 20""; ""Statement of Accounting Standard 21: SAS 21""; ""Statement of Accounting Standard 22: SAS 22""""Statement of Accounting Standard 23: SAS 23""; ""Statement of Accounting Standard 24: SAS 24""; ""Statement of Accounting Standard 25: SAS 25""; ""STATEMENT OF ACCOUNTING STANDARD 26: SAS26""; ""Conclusion""; ""Chapter 3""; ""1. Introduction""; ""2. Literature Review and Conceptual ; Framework 2.1 The Concept of International Accounting""; ""2.2 Factors Influencing Accounting Standards""; ""3. An Overview of Harmonization Efforts""; ""4. The IASB and Harmonization of Accounting Standards""; ""4.1 The Role of the IASB in the Harmonisation Process""""4.2 Weaknesses of the IASB and Harmonisation Efforts""; ""5. The Role of other International Actors in the Harmonisation Battle""; ""6. Benefits of Harmonisation of Accounting Standards""; ""Summary and Conclusion""; ""References""; ""APPENDIX A Table 1: Summary of International Accounting Standards""; ""Table 2: Members of IASB""; ""Chapter 4""; ""1. Introduction""; ""2. Literature Review 2.1 Definition of Accounting Theory""; ""2.2 Classification of Accounting Theory by level""; ""2.2.1 The Pragmatic Level""; ""2.2.2 The Semantic Level""""2.2.3 The Syntactic Level""; ""Conclusion and Recommendation""; ""References""; ""Chapter 5""; ""1. Introduction""; ""2. Methodology""; ""3. Conceptual Framework and Literature Review""; ""3.1 The Concepts of Pragmatics, Semantics and Syntactics""; ""3.2 Application of Syntactics, Semantics and Pragmatics in Accounting Theory""; ""Conclusions""; ""References""; ""Chapter 6""; ""The Development of Double Entry Bookkeeping""; ""The Emergence of Management Accounting""; ""Approaches to the Development of Accounting Theory""; ""The Evolution of Accounting Thought""; ""The Development of Accounting Standards""