An introduction to modern financial reporting theory /
Rutherford, Brian A.
An introduction to modern financial reporting theory / Brian A. Rutherford. - London : Paul Chapman publishing, 2000. - xi, 179 páginas : ilustraciones a blanco y negro ; 24 cm. - Accounting and finance series .
Series editor's preface, vi -- Preface, viii -- Pronouncements cited, x -- 1. The Role of Financial Reporting Theory, 1 -- 2. The Objective of Financial Statements, 13 -- 3. Qualitative Characteristics of Financial Information, 31 -- 4. Elements of Financial Statements 1: Assets, 59 -- 5. Elements of Financial Statements II: Liabilities, 104 -- 6. Elements of Financial Statements III: Other Elements, 119 -- 7. Recognition, 137 -- 8. Measurement, 153 -- 9. Presentation of Financial Information, 160 -- 10. The Reporting Entity, 170 -- Index, 175.
0761966064
Estados financieros.
HF 5681 .B2 .R87 2000
An introduction to modern financial reporting theory / Brian A. Rutherford. - London : Paul Chapman publishing, 2000. - xi, 179 páginas : ilustraciones a blanco y negro ; 24 cm. - Accounting and finance series .
Series editor's preface, vi -- Preface, viii -- Pronouncements cited, x -- 1. The Role of Financial Reporting Theory, 1 -- 2. The Objective of Financial Statements, 13 -- 3. Qualitative Characteristics of Financial Information, 31 -- 4. Elements of Financial Statements 1: Assets, 59 -- 5. Elements of Financial Statements II: Liabilities, 104 -- 6. Elements of Financial Statements III: Other Elements, 119 -- 7. Recognition, 137 -- 8. Measurement, 153 -- 9. Presentation of Financial Information, 160 -- 10. The Reporting Entity, 170 -- Index, 175.
0761966064
Estados financieros.
HF 5681 .B2 .R87 2000