Financial accounting theory and analysis : text and cases
著者
書誌事項
Financial accounting theory and analysis : text and cases
Wiley, c2011
10th ed
- : hardback
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Updated and revised, this tenth edition helps accountants build strong critical thinking skills and a sound theoretical background. This enables them to evaluate accounting practice in today's increasingly global world economy. A unique and timely collection of cases and readings cover all areas of accounting and shows how the latest accounting standards impact decision making. New FASB codification cases provide up-to-date information. Room for Debate cases in each chapter, as well as updated disclosure examples throughout the book, also engage accountants as they learn how the material relates to their profession.
目次
1. The Development of Accounting Theory 2. The Pursuit of the Conceptual Framework 3. International Accounting 4. Research Methodology and Theories on the Uses of Accounting Information 5. Income Concepts 6. Financial Statements I: The Income Statement 7. Financial Statements II: The Balance Sheet and the Statement of Cash Flows 8. Working Capital 9. Long-Term Assets I: Property, Plant and Equipment 10. Long-Term Assets II: Investments and Intangibles 11. Long-Term Liabilities 12. Accounting for Income Taxes 13. Leases 14. Pensions and Other Post-Retirement Benefits 15. Equity 16. Accounting for Multiple Entities 17. Financial Reporting Disclosure Requirements and Ethical Responsibilities
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