Accounting theory : text and readings
著者
書誌事項
Accounting theory : text and readings
Wiley, [1998]
6th ed
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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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