The Decision Usefulness Theory of Accounting: A Limited History (Routledge New Works in Accounting History)

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9780815334446: The Decision Usefulness Theory of Accounting: A Limited History (Routledge New Works in Accounting History)
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This text ties together selected contributions by Staubus to the early development of the decision-usefulness theory of financial accounting - the theory that became generally accepted accounting theory in the last half of the 20th century and is the basis for the FASB's conceptual framework. Approximately 90 percent of this book is reprinted from nine of the author's works spanning the period from 1954 to 1989. The remainder consists of commentaries on the reprinted materials, a summary of the theory, and notes on its acceptance and impact. The reprinted materials were selected to show the historical evolution of the theory. Part I of the book deals with developments in the 1950s. Part II is devoted to revisions and extensions in the 1970s, after a decade-long leave of absence from work explicitly devoted to decision-usefulness theory. Materials reprinted here include the first literature addressing the key features of the decision-usefulness theory, such as the decision-usefulness objective, identification of the major users and uses of accounting information, the concept of cash flow potential as the objective of measuring assets and liabilities, the future oriented definitions of asset and liability, the criteria used in evaluating accounting methods, and the array of alternative measurement methods that meet those criteria.

Reseña del editor:

This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.

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Staubus, George J.:
Verlag: Garland (1999)
ISBN 10: 0815334443 ISBN 13: 9780815334446
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Buchbeschreibung Garland, 1999. gebundene Ausgabe. Buchzustand: Gut. 345 Seiten Das hier angebotene Buch stammt aus einer teilaufgelösten wissenschaftlichen Bibliothek und trägt die entsprechenden Kennzeichnungen (Rückenschild, Instituts-Stempel.); der Buchzustand ist ansonsten ordentlich und dem Alter entsprechend gut. Sprache: Englisch Gewicht in Gramm: 570. Artikel-Nr. 1305342

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