Accounting theory : text and readings

著者

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

書誌事項

Accounting theory : text and readings

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

Wiley, c1991

4th ed

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Accounting Theory is the only text on the market to feature both readings and textual coverage and is completely up-to-date through FASB No.103. The flexible format can be used with or without a GAAP guide to examine alternatives to current practice, explore existing accounting theory in depth, and evaluate conclusions reached, by APB and FASB through readings and research documented at the end of each chapter. The previous edition of this book was published in 1987.

目次

• Source and Methodology of Accounting Principles
• Income Concepts
• The Income Statements
• The Balance Sheet and the Statement of Changes in Financial Position
• Working Capital
• Property, Plant and Equipment
• Investments and Intangibles
• Long-Term Liabilities
• Income Tax Allocation
• Leasers
• Pensions and Other Postretirement Benefits
• Equity
• Accounting for Multiple Entities
• Current Value and General Purchasing Power Accounting
• Financial Reporting and Disclosure Requirements
• International Accounting.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA11964917
• ISBN:
  • 0471527696
• LCCN: 90043050
• 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: xi, 769 p.
• 大きさ: 24 cm
• 分類:
  • NDC7 : 336.9
  • LCC : HF5625
  • DC20 : 657
• 件名:
  • LCSH : Accounting
  • LCSH : Accounting -- Problems, exercises, etc