Readings and notes on financial accounting : issues and controversies
著者
書誌事項
Readings and notes on financial accounting : issues and controversies
McGraw-Hill, c1994
4th ed
- タイトル別名
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Financial accounting theory
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注記
Rev. ed. of: Financial accounting theory. 3rd ed., c1985
Includes bibliographical references
内容説明・目次
内容説明
Through readings and commentary, this text provides historical, institutional and international perspectives for contemporary accounting issues and controversies. Readings cover a wide range of topics, such as financial statements, revenue recognition, intangible assets and goodwill, pensions, income taxes and accounting changes. Sources include not only accounting journals, business periodicals and the financial press, but also general interest magazines, brokerage house newsletters, Big Six publications, out-of-print magazines, books, lectures, FASB publications and previously unpublished private correspondence. Each chapter provides four or five readings and includes an introduction and bibliography. The introductory notes include a review of the historical background and comparative international developments, to provide students with an institutional framework to understand the debates surrounding current controversies. Footnotes offer definitions and explanations to enhance understanding. Topics covered include the development of accounting standards, the objectives of financial reporting, US standard setting, national standard-setting programmes in other countries.
目次
- Development of accounting standards
- objectives of accounting
- financial statements
- revenue recognition
- cash, receivables and current liabilities
- inventory
- plant assets and depreciation
- intangible assets and goodwill
- intercorporate investments
- long-term liabilities
- leases
- pensions and post-retirement benefits
- income taxes
- stockholders' equity
- earnings per share
- accounting changes
- changing prices
- cash flow statement
- financial statement analysis
- current disclosure issues.
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