Accounting theory : an information content perspective
著者
書誌事項
Accounting theory : an information content perspective
McGraw-Hill/Irwin, c2003
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注記
Bibliography: p. 445-452
Includes indexes
内容説明・目次
内容説明
"Accounting Theory, 1/e", by Christensen and Demski will cover both financial and managerial accounting theory with a strong emphasis on accounting information systems. It will be different from the other accounting theory textbooks available, in that it will not focus solely on the FASB, its mission statement, and the rationale for specific FASB standards. This book will look at the challenges faced by accounting information users/preparers and the role accounting information systems play.
目次
1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among Uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Intertemporal Accruals 18. Intratemporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility
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