Convergences And Controversy On The Financial Statements
The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content and their origin and genesis . Although it seems an extravagant expression, the notion of accounting theory underlying the accounting literature, particularly the Anglo-Saxon one and less the Continental one, is true. The accounting theory is described by J. F. Imke as an organized group of knowledge, characterized by order, motivations, connections, objectives and methods used in accounting. A classification of accounting theories addresses the following classes: descriptive theories, regulatory theories and explanatory theories.
Volume (Year): 4 (2010)
Issue (Month): 2 (December)
|Contact details of provider:|| Postal: |
Web page: http://www.rau.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:4:y:2010:i:2:p:72-84. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alex Tabusca)
If references are entirely missing, you can add them using this form.