Belkaoui Accounting Theory 2e / (Record no. 344638)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02385 a2200253 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20180116182718.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160818b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0155004727 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780155004726 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | 0 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 BEL 1977 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Riahi-Belkaoui, Ahmed. |
| 245 10 - TITLE STATEMENT | |
| Title | Belkaoui Accounting Theory 2e / |
| Statement of responsibility, etc. | Ahmed Riahi-Belkaoui. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | [S.l.] : |
| Name of publisher, distributor, etc. | Thomson Learning, |
| Date of publication, distribution, etc. | 1977 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 484 p. ; |
| Dimensions | 57 cm. |
| Other physical details | HB |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Belkaoui Accounting Theory 2e / |
| 500 ## - GENERAL NOTE | |
| General note | Hardcover. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui?s text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Amazon.com |
| Uniform Resource Identifier | <a href="http://www.amazon.com/exec/obidos/ASIN/0155004727/chopaconline-20">http://www.amazon.com/exec/obidos/ASIN/0155004727/chopaconline-20</a> |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Amazon customer reviews |
| Uniform Resource Identifier | <a href="http://www.chopac.org/cgi-bin/tools/azrev.pl?q=0155004727">http://www.chopac.org/cgi-bin/tools/azrev.pl?q=0155004727</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Institution code [OBSOLETE] | NBS |
| Koha item type | Book |
| Call number prefix | 657 BEL |
| Source of classification or shelving scheme | |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Central Library (CL) | Central Library (CL) | 08/28/2013 | 657 BEL | NBS3025 | 08/18/2016 | 08/28/2013 | Book |