Book, Introduction to Accounting Theory (Iudícibus) 6/17[LS]

Updated with CPCs and international standards in the area, this edition includes the standardization of the Basic Conceptual Structure of Accounting, which is commonly treated by Accounting Theory. Without abandoning the Pure Theory, which develops within the scope of social sciences, the Standardized Theory was also considered here. Created especially to cover the Accounting Theory discipline, mandatory in Accounting Sciences curricula since 1994, the work relied on the authors' experience in teaching the discipline since 1996 to have a bibliographical base suitable for the undergraduate demands. To adapt the program to the course, the 21 chapters were distributed into seven parts: I – The accounting profession; II – The final accounting product; III – Accounting principles; IV – Assets and results; V – Accounting reports; VI – Theories on accounting bookkeeping; VII – Research and perspectives. Textbook for the Accounting Theory discipline of undergraduate Accounting courses. When this subject is taught at the end of the course, it is recommended to use it in conjunction with the book Accounting Theory, by Sérgio de Iudícibus, published by GEN | Atlas. Follow our publications, sign up and receive information by email (Click here!)