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 international editions, Accounting series）
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
Designed for use on intermediate or advanced financial accounting courses, this text provides readings and commentaries. It is introduced by notes which place the issues into their institutional setting and give historical and comparative international information, effectively putting the readings into context. The key feature of the text is that it helps students to enhance their critical and analytical skills, bridging the gap between theory and practice so students will be better prepared for careers as professional accountants. In this fourth edition, 85% of the readings are new. Sources include books, accounting journals (such as Business Week and Journal of Accountancy), and general interest magazines. The chapter on goodwill and other intangible assets includes a review of recent efforts in several countries to value brand names.
目次
- Development of accounting standards
- objectives of accounting
- financial statements
- revenue recognition
- integrating uncertainty into accounting - receivables and contingencies
- inventory
- plant assets and depreciation
- goodwill and other intangible assets
- intercorporate investments
- long-term liabilities
- leases
- pensions and post-retirement benefits
- income taxes
- stockholders' equity
- earnings per share
- accounting changes
- changing prices
- international financial reporting issues.
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