000			02046nam a22001697a 4500
999			_c4216 _d4216
008			180210b xxu||||| |||| 00| 0 eng d
020			_a978-93-5273-164-0
082			_223 _a657 _bLAL
100			_aLal Jawahar
245			_aAccounting theory and practice / _cJawahar Lal,
250			_a4th ed. _b2017.
260			_aMumbai. _bHimalaya Publishing House Pvt. Ltd, _c2017.
300			_a563 p . ; _bhardbound _c23x28cm
505			_a Part one : Fundamentals 1. Accounting : An overview 2. Accounting postulates, concepts and principles 3. Accounting theory: formulation and classifications Part two : Elements of financial statements 4. Income concepts 5. Revenues, Expenses, Gains and losses 6. Assets 7. Liabilities and equity 8. Depreciation accounting and policy 9. Inventory 10. Accounting and reporting of intangibles Part Three : Accounting Standards 11. Accounting standards setting 12. Global convergence and international financial reporting standards (IFRSs) Part four : Corporate financial reporting] 13. Financial reporting : an overview 14. Conceptual framework 15. Accounting for changing prices 16. Fair value measurement 17. Segment Reporting] 18. Interim reporting 19. Human resource Accounting 20. Corporate social reporting 21.Value added reporting 22. Environmental accounting and reporting 23. Financial reporting in not-for-profit organizations 24. Foreign currency translation Part Five: Specialized topics 25. Cash flow statement
520			_aThe book accounting theory and practice, is intended to provide students with a contemporary and comprehensive course of study in accounting theory and practice. Financial accounting and theory has been in a constant state of evolution and many developments have taken place in this vital discipline. there is also a need to develop adequate knowledge about different elements of financial statements and their recognition and measurement and emerging significant issues in the area of accounting theory and financial reporting.
942			_2ddc _cBK