Accounting theory : text and readings

書誌事項

Accounting theory : text and readings

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

Wiley, [1998]

6th ed

大学図書館所蔵 件 / 38

この図書・雑誌をさがす

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.

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