An-Introduction-To-Accounting-Theory

Description

This introduction to accounting theory book is different from other accounting theory books. It is only some 150 pages long instead of over 500. It includes every major development on accounting up to the year of the book’s publication 2016. that means, unlike other texts on accounting theory, it addresses the 2015 revision of the conceptual framework by the International Accounting Standards Board, the 4th version of the Global Reporting Initiative, and the postulates of the new Integrated Reporting with its new definitions of capital.