Accounting theory : a conceptual and institutional approach : instructor's manual

An Introduction to Accounting Theory Accounting Theory and Accounting Research Development of the Institutional Structure of Financial Accounting The Economics of Financial Reporting Regulation Postulates, Principles and Concepts The Search for Objectives The Conceptual Framework Usefulness of Accounting Information to Investors and Creditors Uniformity and Disclosure - Some Policy-Making Directions The Income Statement The Balance Sheet Statement of Cash Flows Accounting for Inflation and Changing Prices Income Taxes and Financial Accounting Oil and Gas Accounting Pensions and Other Postretirement Benefits Leases Inter Corporate Equity Investments Issues in International Accounting.