Accounting theory : text and readings

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Bibliographic Information

Accounting theory : text and readings

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

Wiley, [1998]

6th ed

Available at  / 38 libraries

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Note

Includes bibliographical references and indexes

Description and Table of Contents

Description

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.

Table of Contents

  • 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.

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