TY  - BOOK
AU  - Rutherford, Brian A.
TI  - An introduction to modern financial reporting theory
T2  - Accounting and finance series
SN  - 0761966064
AV  - HF 5681 .B2 .R87 2000 
PY  - 2000///
CY  - London
PB  - Paul Chapman publishing
KW  - Estados financieros
N1  - 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
ER  -