{"product_id":"accounting-theory-9781847876096","title":"Accounting Theory","description":"\u003cp\u003e • Author(s): Harry I (Ira)\u003cbr\u003e • Publisher: SAGE Publications Ltd\u003cbr\u003e • Publisher Imprint: SAGE Publications Ltd\u003cbr\u003e • BISAC: Accounting - General\u003c\/p\u003e\u003cp\u003eIn this major reference collection, accounting theory is taken as the basic assumptions, definitions, principles, and concepts - and how we derive them - that underlie accounting rule-making by a legislative body as well as the reporting of financial information. This major work starts with a philosophical overview of accounting, including accounting theory. Among some of the other issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any \"preconditions\" are necessary to establish a viable approach to accounting theory. \u003cbr\u003e\u003c\/p\u003e","brand":"SAGE Publications Ltd","offers":[{"title":"Hardcover","offer_id":45457353179287,"sku":"9781847876096","price":75887.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781847876096.webp?v=1769293334","url":"https:\/\/atlanticbooks.com\/products\/accounting-theory-9781847876096","provider":"Atlantic Books","version":"1.0","type":"link"}