Accounting theory:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Homewood, Ill. [u.a.]
Irwin
1992
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 905 S. Ill., graph. Darst., Kt. |
| ISBN: | 025611269X 0256081468 |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV011039116 | ||
| 003 | DE-604 | ||
| 005 | 20120927 | ||
| 007 | t | ||
| 008 | 961105s1992 abd| |||| 00||| eng d | ||
| 020 | |a 025611269X |9 0-256-11269-X | ||
| 020 | |a 0256081468 |9 0-256-08146-8 | ||
| 035 | |a (OCoLC)24219005 | ||
| 035 | |a (DE-599)BVBBV011039116 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 |a DE-521 | ||
| 050 | 0 | |a HF5625 | |
| 082 | 0 | |a 657 |2 20 | |
| 084 | |a QP 810 |0 (DE-625)141941: |2 rvk | ||
| 100 | 1 | |a Hendriksen, Eldon S. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting theory |c Eldon S. Hendriksen ; Michael F. van Breda |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a Homewood, Ill. [u.a.] |b Irwin |c 1992 | |
| 300 | |a XVI, 905 S. |b Ill., graph. Darst., Kt. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 4 | |a Comptabilité | |
| 650 | 4 | |a Accounting | |
| 650 | 0 | 7 | |a Bilanztheorie |0 (DE-588)4069455-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Bilanztheorie |0 (DE-588)4069455-0 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a Van Breda, Michael F. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007391096&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-007391096 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Record in the Search Index
| _version_ | 1804125527862149120 |
|---|---|
| adam_text | Contents ii
1. Introduction and Methodology
of Accounting 1
2. Four Thousand Years of
Accounting 31
3. The Century of the CPA 58
4. The Search for Principles 92
5. The Conceptual Framework 121
6. The Economic Environment of
Accounting 162
7. Making Decisions 198
8. Setting Accounting Policy 234
9. Cash, Capital, and Income 265
10. Income Concepts for Financial
Reporting 308
77. Revenue, and Expenses,
Gains, and Losses 352
12. Reporting the Effects of Price
Changes 404
13. The Statement of Financial
Position 448
n Brief
14. Assets and Their
Measurement 486
15. Depreciation and
Maintenance 523
16. Current Assets 557
17. Plant and Equipment
Purchased and Leased 587
18. Intangibles and Noncurrent
Investments 631
79. Recording Liabilities 669
20. Deferred Taxes 701
21. Pensions 734
22. Ownership Equities 765
23. Changes in Stockholders
Equities 803
24. Disclosure of Financial
Information 849
Index 895
Contents
7. Introduction and Methodology
of Accounting 1
Approaches to Accounting Theory: A
Tax Approach. A Legal Approach.
An Ethical Approach. Economic
Approaches. A Behavioral
Approach. A Structural Approach.
Classifying Accounting Theories:
Theory as Language. Theory as
Reasoning. Theory as Script.
Theory Verification.
2. Four Thousand Years of
Accounting 31
The Renaissance: Summary. The
Origin of Words. Accounting s
Antecedents: Early Civilizations. The
Arabic Influence. Technological
Advances and Socioeconomic
Changes. Antecedents
Summarized. Debits and Credits.
The Age of Stagnation: The Age of
Exploration. The Industrial
Revolution. Summary. The Rise of the
Profession. American Institute of
CPAs. National Association of
Accountants. American Accounting
Association. The Future of
Accounting.
10. Income Concepts for Financial
Reporting 308
Introduction: Income Concepts at the
Syntactic Level: The Transactions
Approach to Income Measurement.
The Activities Approach to Income
Measurement. Concepts of Income
at the Semantic Level: Income as a
Measurement of Efficiency.
Accounting versus Economic
Income. Multiperson Income.
Concepts of Income at the Pragmatic
Level: Income as a Predictive
Device. The Capital Market
Approach. The Contractual Approach
View of Income. What Should Be
Included in Income?: The Current
Operating Concept of Income. The
All inclusive Concept of Income
(Comprehensive Income). Recurring
and Nonrecurring Income.
Prior Period Adjustments.
Extraordinary Items. Discontinued
Operations. Disclosure. Net Income
to Whom? Comprehensive
Income. Recurring versus
Nonrecurring Transactions and
Events. Accounting Changes.
Discontinued Operations and
Extraordinaries.
11. Revenue, and Expenses,
Gains, and Losses 352
Revenues and Gains: The Nature of
Revenue. What Should Be Included
in the Term Revenue?. How Should
Revenue Be Measured?. When Are
Revenues Recognized? Summary.
Reporting Revenue during
Production. Reporting Revenue at
the Completion of Production.
Reporting Revenue at the Time of
Sale. Reporting Revenue Subsequent
Contents xiii
to Sale. Expenses and Losses: What
Should Be Included in Expenses?
How Should Expenses Be
Measured? When Are Expenses
Incurred? Reporting Expenses.
Summary. Industry Specific Rules:
Motion Pictures. Real Estate
Sales. Revenues and Gains.
Expenses and Losses. Revenue
Reporting. Expenses, Costs, and
Losses. Revenue Recognition.
Epilogue.
12. Reporting the Effects of Price
Changes 404
The Nature of Price Changes: General
Price Level Changes. Specific Price
Changes. Relative Price Changes.
The Monetary and Nonmonetary
Classifications: Gains and Losses on
Monetary Items. Restating for
Purchasing Power Changes: The
Restatement of Nonmonetary
Items. Price Level Restatement
Models. An Evaluation of Price Level
Restatements. Accounting for
Current Costs: Capital Maintenance
Concepts. An Evaluation of
Accounting for Current Costs.
Foreign Currency Translations: SFAS 8
versus SFAS 52. Restatements for
General Price Level Changes.
Purchasing Power Gains and
Losses. Current Costs. Current
Costs and General Price Level
Restatements. Foreign Currency
Translations.
13. The Statement of Financial
Position 448
Ripley s Photograph: Assets and
Liabilities: Canning s Definition. APB
3. The Century of the CPA 58
The Origin of Regulation: Interstate
Commerce Commission. Creation of
American Association of Public
Accountants. Federal Trade
Commission. Regulation in Britain.
The Crash of 1929: Auditor s Reports
Required. The New Deal. The
Securities and Exchange
Commission. Committee on
Accounting Procedure. The Post War
Boom: Accounting Alternatives.
Price Level Adjustments. Earning
Power Debate. Calls for
Comparability. Formation of the
Accounting Principles Board. The
Turbulent Sixties. Authoritative
Opinions. The Modern Era:
Formation of the Financial Accounting
Standards Board. Structure and
Function. An Independent Body.
Substantial Authority Redefined.
Due Process. Emerging Issues Task
Force. Government Accounting
Standards Board. Ongoing Dissent.
4. The Search for Principles 92
The Search Begins: First Efforts.
Early Foundations. The Rise of the
Investor. Other Notable Attempts.
xi
Development Costs. Software.
Brand Names. Push Down
Accounting. Noncurrent
Investments: Noncurrent Marketable
Equity Securities. The Equity Method
for Unconsolidated Subsidiaries.
19. Recording Liabilities 669
The Nature of Liabilities:
Unconditionally Offsetting
Contracts. Off Balance Sheet
Financing. Measurement and
Recognition: Recognizing Liabilities.
Measuring Monetary Liabilities.
Measuring Nonmonetary Current
Liabilities. Terminating Liabilities:
Extinguishing Debts. Restricting
Debts. Hybrid Securities: Convertible
Debt. Accounting for Hybrid
Securities.
20. Deferred Taxes 701
Taxable versus Reported Income:
Permanent Differences. Temporary
Differences. Balance Sheet
Approach. The Case for and against
Allocation: The Case for
Comprehensive Allocation. The Case
against Allocation. The Case for
Partial Allocation. The Case for
Discounting. Empirical Studies
Deferred Taxes and the Conceptual
Framework Net Operating Losses
Are These Really Assets and
Liabilities7 A Comparison of SI AS 96
and APB 11 Presentation o
Results Intrapenod Tax Allocation
The Net of Tax Method
21. Pensions 734
Determining the Pension Obligation
The Economic Obligation. Actuarial
Science. Components of the
C nilfiil x»
Obligation. Funding the Obligation:
Stocks and Flows. The Net
Obligation. Summary. Accounting
Liabilities: Prior Service Costs.
Periodic Pension Costs.
Adjustments. Offsetting. Net
Pension Liabilities. Disclosure.
22. Ownership Equities 765
The Nature of Equities. Owners
Equities. The Proprietary Theory.
The Entity Theory. The Residual
Equity Theory. The Enterprise
Theory. The Fund Theory. The
FASB s Position. Summary of the
Equity Theories. The Classification of
Single Proprietorship and Partnership
Equities: Classification of Stockholder
Equities: Classification by Source of
Capital. The Disclosure of Legal
Capital. The Disclosure of
Restrictions on the Disposition of
Income. The Disclosure of
Restriction on Liquidation
Distributions Summary
Consolidated Financial Statements
Consolidated Procedures Purpose
and Nature Classification of
Consolidated llquities E(ju ty
Theories Equity Classifications
Consolidations
23. Changes in Stockholders
Equities 803
increases n r.vf ¦ ; (., ,; ; ( ; y , .
Stork Subscripts it s (, , , ,.¦¦•: ¦ .
Debt Conversm1 : ¦¦ / i l fi ¦¦ (;;
Stock Stoci LJ!v ) us .inn S? ; *
Splits StOCk Ontior,: . ;n,! StncL
Warrants Df;cr ;;r (/ f, nvf^t . rj
Capital Treasury Storj B,jc i ¦¦,•
Combinations Ccmhinations Trc ated
as Purchases Pooimq of In terests.
i Contents
An Evaluation of Purchases and
Poolings of Interest. Earnings per
Share: Computation of Number of
Shares. Computation of the
Earnings. Retained Earnings
Dividends. Treasury Stock. Stock
Options, Warrants, and Rights.
Business Combinations. Earnings per
Share. Stock Options. Treasury
Stock. Business Combinations.
Earnings per Share.
L Disclosure of Financial
Information 849
Disclosure to Whom?: Disclosure to
Stakeholders. Levels of Disclosure:
Level of Disclosure. Standards for
Disclosure. Voluntary versus
Enforced Disclosure. Regulating
Disclosure. Forms of Disclosure:
Financial Forecasts. Accounting
Policies. Accounting Changes.
Disclosure of Poststatement
Events. Disclosure of Segments of a
Business Enterprise. Methods of
Disclosure: Form and Arrangement of
Formal Statements. Terminology and
Detailed Presentations. Parenthetical
Information. Footnotes.
Supplementary Statements and
Schedules. The Auditor s Report.
Management Discussion and Analysis
and the President s Letter.
Accounting Changes. Segment
Reporting.
Index 895
Contents
The Search Quickens: The Accounting
Research Division. The Search
Shifts: A Statement of Basic
Accounting Theory. APB Statement
No. 4. The Conceptual Framework.
The Search in Retrospect: Accounting
Theory Is Complex. Accounting Has
Economic Consequences. Truth or
Consequences?
5. The Conceptual Framework 121
The Hierarchy of Elements: The
Objectives of Accounting: User
Groups. User Objectives.
Accountability. Summary.
Qualitative Characteristics: Benefits
and Costs. Relevance. Reliability.
Comparability. Materiality.
Fundamentals: Entity. Going
Concern. Periodicity. Uncertainty
and Conservation. Monetary Unit.
6. The Economic Environment of
Accounting 162
A Private Economy: Shareholders
versus Stakeholders. Security
Markets: Market Efficiency. The
Weak Form of the EMH. The Strong
Form of the EMH. The Semistrong
Form of the EMH. Some
Implications for Accounting. Some
Misconceptions. Historical Costs.
Valuing Securities: Portfolio Theory.
The Market Model. The Capital
Asset Pricing Model. Some
Implications of the CAPM. Using the
CAPM. Option Pricing. Some
Implications.
7. Making Decisions 198
A Prescriptive Approach: Partial
Analysis. Choice Theory.
Information Economics. Agency
Theory. Multiperson Decision
Theory. A Descriptive Approach:
Corporate Reporting Policies.
Individual Financial Analysis. A
Synthesis. An Ethical Approach:
Utilitarianism. Human Rights.
Justice and Fairness. A Positive
Approach to Ethics.
8. Setting Accounting Policy 234
The Alternatives: Policy Making at the
Company Level. Policymaking above
the Company Level. International
Comparisons. Alternatives
Summarized. Social and Economic
Consequences of Accounting Policy:
Users Affected. Accounting
Regulation: Pros and Cons: Market
Failures. Regulation: Cure or
Curse?. Conclusion. Managing
Accounting Policy: Government by the
People. Role of FASB.
9. Cash, Capital, and Income 265
The Objective of Cash Flow
Information: Present Values and
Market Values. Liquidity, Solvency,
and Financial Flexibility. The
Presentation and Prediction of Cash
Flow Information: Entity Cash Flow.
Prediction of Future Cash Flows.
Income Measurement: Capital versus
Income. The Wealth Maintenance
Concepts of Income. Historical Input
Prices. Current Input Prices.
Maintenance of Constant Purchasing
Power. Current Cash Equivalents.
Capitalization. Market Valuation of
the Firm.
Contents
Statement No. 4. Accounting
Terminology Bulletins. Three
Essentials of Assets. Three
Essentials of Liabilities. Recognition:
Contingent Liabilities. Summary.
Classification: Objectives of
Classification. Critiques. Offsetting
Liabilities against Assets.
Assets and Their
Measurement 486
The Measurement Process: Exchange
Prices. Revaluing Assets. Input
Measures: Historical Input Costs.
Current Input Costs. Discounted
Future Input Costs. Output
Measures: Not Realizable Values.
Current Cash Equivalents. Liquidation
Values. Discounted Future Cash
Receipts or Service Potentials.
Lower of Cost or Market Measures:
Objectives of Measurement: Syntactic
Objectives. Semantic Objectives.
Pragmatic Objectives.
Depreciation and
Maintenance 523
Rational and Systematic Allocation:
Decline in Service Potential: Decline in
Physical Services. Pricing These
Services: Historical or Current
Cost?. The Net Revenue
Contribution Approach. Pros and
Cons. Repairs and Maintenance:
Accounting for Collections of
Assets. Asset Lives. Budgeting for
Repairs. Capital Maintenance.
Return on Investment: The
Single Asset Case. The
Multiple Asset Case. Measuring
Profitability. The Interest Method.
Nature of Depreciation. Depreciation
Methods.
16. Current Assets 557
Current Assets: Monetary Current
Assets: Money. Receivables.
Monetary Investments.
Nonmonetary Current Assets:
Marketable Equity Securities. Prepaid
Expenses. Inventories. Role of
Economic Consequences: Marking
to Market. LIFO versus FIFO.
Receivables and Accruals. Monetary
Investments. Nonmonetary
Investments. Inventories.
17. Plant and Equipment:
Purchased and Leased 587
Their Nature and Cost: Nonmonetary
Exchanges. Interest on
Construction. Overhead on
Self Constructed Assets. Leases of
Plant and Equipment: Defining Capital
Leases. Owning Assets versus
Owning Rights. Capitalization of All
Long Term Noncancelable
Commitments. Reporting Leases.
Disclosure of Leases. Capital and
Revenue Expenditures: Initial
Recognition. Repairs and
Betterments. Amortization.
Self Constructed Assets. Historical
Cost. Leases of Plant and
Equipment.
18. Intangibles and Noncurrent
Investments 631
The Nature and Recognition of
Intangibles: Recognition.
Recognizing Goodwill. Conclusion.
Measurement and Amortization:
Measuring Goodwill. Measuring
Negative Goodwill. Amortization.
Issues and Applications: Program
License Agreements. Sports
Franchises. Research and
|
| any_adam_object | 1 |
| author | Hendriksen, Eldon S. Van Breda, Michael F. |
| author_facet | Hendriksen, Eldon S. Van Breda, Michael F. |
| author_role | aut aut |
| author_sort | Hendriksen, Eldon S. |
| author_variant | e s h es esh b m f v bmf bmfv |
| building | Verbundindex |
| bvnumber | BV011039116 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5625 |
| callnumber-raw | HF5625 |
| callnumber-search | HF5625 |
| callnumber-sort | HF 45625 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 810 |
| ctrlnum | (OCoLC)24219005 (DE-599)BVBBV011039116 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01519nam a2200421 c 4500</leader><controlfield tag="001">BV011039116</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120927 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">961105s1992 abd| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">025611269X</subfield><subfield code="9">0-256-11269-X</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0256081468</subfield><subfield code="9">0-256-08146-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)24219005</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV011039116</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-521</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5625</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 810</subfield><subfield code="0">(DE-625)141941:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Hendriksen, Eldon S.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting theory</subfield><subfield code="c">Eldon S. Hendriksen ; Michael F. van Breda</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">5. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Homewood, Ill. [u.a.]</subfield><subfield code="b">Irwin</subfield><subfield code="c">1992</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVI, 905 S.</subfield><subfield code="b">Ill., graph. Darst., Kt.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Accounting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Comptabilité</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bilanztheorie</subfield><subfield code="0">(DE-588)4069455-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Bilanztheorie</subfield><subfield code="0">(DE-588)4069455-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Van Breda, Michael F.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007391096&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-007391096</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| id | DE-604.BV011039116 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:02:59Z |
| institution | BVB |
| isbn | 025611269X 0256081468 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007391096 |
| oclc_num | 24219005 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-521 |
| owner_facet | DE-19 DE-BY-UBM DE-521 |
| physical | XVI, 905 S. Ill., graph. Darst., Kt. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Irwin |
| record_format | marc |
| spelling | Hendriksen, Eldon S. Verfasser aut Accounting theory Eldon S. Hendriksen ; Michael F. van Breda 5. ed. Homewood, Ill. [u.a.] Irwin 1992 XVI, 905 S. Ill., graph. Darst., Kt. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité Accounting Bilanztheorie (DE-588)4069455-0 gnd rswk-swf Bilanztheorie (DE-588)4069455-0 s 1\p DE-604 Van Breda, Michael F. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007391096&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Hendriksen, Eldon S. Van Breda, Michael F. Accounting theory Accounting gtt Comptabilité Accounting Bilanztheorie (DE-588)4069455-0 gnd |
| subject_GND | (DE-588)4069455-0 |
| title | Accounting theory |
| title_auth | Accounting theory |
| title_exact_search | Accounting theory |
| title_full | Accounting theory Eldon S. Hendriksen ; Michael F. van Breda |
| title_fullStr | Accounting theory Eldon S. Hendriksen ; Michael F. van Breda |
| title_full_unstemmed | Accounting theory Eldon S. Hendriksen ; Michael F. van Breda |
| title_short | Accounting theory |
| title_sort | accounting theory |
| topic | Accounting gtt Comptabilité Accounting Bilanztheorie (DE-588)4069455-0 gnd |
| topic_facet | Accounting Comptabilité Bilanztheorie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007391096&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hendrikseneldons accountingtheory AT vanbredamichaelf accountingtheory |