Rutherford, Brian A. <br/><br/>
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 .
<br/><br/>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. 
<br/><br/><label>ISBN: </label>0761966064 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Estados financieros.
<br/><br/><label>LC Class. No.: </label>HF 5681 .B2 .R87 2000