This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
The rule of lex specialis serves as an interpretative method to determine which of two contesting norms should be used to govern. In this book, the lex specialis label is broadly applied to intellectual property and connects a series of questions: What is the scope of intellectual property law? What is the relationship between intellectual property law and general legal principles? To what extent are intellectual property laws exceptional? Intellectual property assumes a prominent social and economic role worldwide and considering the costs and benefits of treating it separately from general principles of law is a salient area of enquiry. This thought-provoking book addresses the essence of intellectual property law and the role of intellectual property within broader legal institutions. Expert contributors explore lines of enquiry from a variety of more general perspectives and engage with and contribute to an area of law that is too significant socially and commercially to be considered only by specialists. Intellectual Property and General Legal Principles is a challenging book which scholars in intellectual property law will find a discerning contribution to their field.