Accounting theory : text and readings

著者

• Schroeder, Richard G.
• Clark, Myrtle

書誌事項

Accounting theory : text and readings

[edited by] Richard G. Schroeder, Myrtle W. Clark

Wiley, [1998]

6th ed

注記

Includes bibliographical references and indexes

内容説明・目次

内容説明

This collection of text and reading should offer accounting students a theoretical background they can use to evaluate accounting practice. Now in its 6th edition, the book has provided both professors and students with a comprehensive and current source of readings covering all aspects of accounting theory. The readings, which are integrated throughout the text, show students how accounting standards can impact decision making.

目次

• The Development of Accounting Theory
• How Should the FASB be Judged
• Using the FASB's Conceptual Framework: Fitting the Pieces Together
• Research Methodology and Theories on the Uses of Accounting Information
• The FASB in a World with Partially Efficient Markets
• Income Concepts
• Criteria for Choosing an Accounting Model
• Concepts of Capital Maintenance
• Financial Statements I: The Income Statement
• Towards Reporting Comprehensive Income
• Reporting Accounting Changes: Are Stricter Guidelines Needed?
• Financial Statements II: The Balance Sheet and the Statement of Cash Flows
• The Concepts of Assets in Accounting Theory
• Inconsistencies and Ambiguitites in Cash Flow Statements Under FASB Statement No. 95
• International Accounting
• The IASC and Its Comparability Project: Prerequisities for Success
• The Future Direction of Accounting
• Working Capital
• Is Working Capital Really Working?
• Long Term Assets I: Property, Plant and Equipment
• SFAS 34: A Recipe for Diversity
• Concepts and Depreciation-Business Enterprises
• Long Term Assets II: Investments and Intangibles
• Accounting for Transfers of Financial Assets Under SFAS No. 125
• Accounting for Goodwill
• Long Term Liabilities
• The Fundamental Financial Instrument Approach
• Derivatives, Hedging and Comprehensive Income
• Accounting for Income Taxes
• Understanding and Applying FAS 109
• Leases
• Regulation, Rents, and Residuals
• Pensions and Other Postretirement Benefits
• Continuing Unresolved Issues of Pension Accounting
• Equity
• Some Basic Concepts of Accounting and Other Implications
• ESOP Accounting: Past, Present and Future
• Accounting for Multiple Entries
• Accounting for Business Combinations-The Purchase verse Pooling of Interests Issue
• Evolution of Concepts of Minority Interests
• Current Value and General Purchasing Power Accounting
• Responsibilities
• Accounting for Changing Prices: Dead or Alive?
• Financial Reporting Disclosure Requirements and Ethical
• Responsiblities
• Policing Financial Disclosure Fraud: The SEC's Top Priority
• Ethics and Disclosures: An Analysis of Conflicting Duties.

「Nielsen BookData」 より

• NII書誌ID(NCID): BA34937866
• ISBN:
  • 0471189081
• LCCN: 97017935
• 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, 838 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5625
  • DC21 : 657
  • NDC9 : 336.9
• 件名:
  • LCSH : Accounting
  • LCSH : Accounting -- Problems, exercises, etc