Accounting theory : text and readings

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Bibliographic Information

Accounting theory : text and readings

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

Wiley, c1991

4th ed

Available at  / 42 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Description

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.

Table of Contents

  • 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.

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