Accounting theory and analysis : text cases and readings

著者

• Schroeder, Richard G.
• Clark, Myrtle
• Cathey, Jack M.

書誌事項

Accounting theory and analysis : text cases and readings

Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

（Wiley international editions）

J. Wiley, c2001

7th ed

タイトル別名

Financial accounting theory and analysis : text readings and cases

注記

Includes bibliographical references and index

内容説明・目次

内容説明

This title serves as an excellent review material for the financial portion of the CPA Exam. It provides alternatives to current practice. It evaluates conclusions reached by APB and FASB, using readings and research documented at the end of each chapter.

目次

1. The Development of Accounting Theory. 2. Research Methodology and Theories on the Uses of Accounting Information. 3. Income Concepts. 4. Financial Statements I: The Income Statement. 5. Financial Statements II: The Balance Sheet and the Statement of Cash Flows. 6. International Accounting. 7. Working Capital. 8. Long Term Assets I. 9. Long--Term Assets II: Investments and Intangibles. 10. Long--Term Liabilities. 11. Accounting for Income Taxes. 12. Leases. 13. Pensions and Other Post--Retirement Benefits. 14. Equity. 15. Accounting for Multiple Entities. 16. Financial Reporting Disclosure Requirements and Ethical Responsibilities.

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詳細情報

• NII書誌ID(NCID): BA65720097
• ISBN:
  • 0471428256
• 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: viii, 568 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5625
  • DC21 : 657
• 件名:
  • LCSH : Accounting
  • LCSH : Accounting--Problems, exercises, etc
• 親書誌ID:
  • BA07457744