Accounting theory : text and readings

著者

• Schroeder, Richard G.
• McCullers, Levis D.
• Clark, Myrtle

書誌事項

Accounting theory : text and readings

[edited by] Richard G. Schroeder, Levis D. McCullers, Myrtle Clark

Wiley, c1987

3rd ed

• pbk.

注記

Includes bibliographies and index

内容説明・目次

内容説明

This revision of the undergraduate/graduate text aims to provide a framework for interpreting and understanding accounting theory by discussing various accounting topics and supplementing these topics with current articles directly connected with each chapter subject. New material includes updating of the articles accompanying the text, expanded coverage of pensions and 15 new readings on topics such as equity securities, incentive stock options and financial disclosure fraud. It describes the "Opinions and Standards" issued by the Accounting Principles Board and the Financial Accounting Standards Board. Articles are featured as well as text material that provide further discussion of complex material or dissenting opinion from generally accepted accounting principles, along with multiple-choice and essay questions adapted from recent CPA examinations.

目次

• Source and Methodology of Accounting Principles
• Income Concepts
• The Income Statement
• The Balance Sheet and Statement of Changes in financial Position
• Working Capital
• Long-term Assets
• Investments and Intangibles
• Long-term Liabilities
• Income Tax Allocation
• Leases and Pensions
• Equity
• Accounting for Multiple Entities
• General Purchasing Power and Current Value
• Financial Reporting and Disclosure Requirements.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA01498625
• ISBN:
  • 0471818917
  • 0471859230
• LCCN: 86015966
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: x, 739 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5625
  • DC19 : 657
• 件名:
  • LCSH : Accounting
  • LCSH : Accounting -- Problems, exercises, etc