Accounting Theory: Text and Readings, 7th Edition,9780471379546

Accounting Theory: Text and Readings, 7th Edition

by ; ;
Edition: 7th
ISBN13: 9780471379546
ISBN10: 0471379549
Format: Hardcover
Pub. Date: 2002-01-01
Publisher(s): Wiley
Availability: This title is currently not available.
List Price: $127.80

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Summary

Serves as an excellent review material for the financial portion of the CPA Exam. * Provides alternatives to current practice. * Evaluate conclusions reached by APB and FASB using readings and research documented at the end of each chapter.

Table of Contents

The Development of Accounting Theory
1(35)
The Early History of Accounting
Accounting in the United States Since 1930
The Evolution of the Phrase ``Generally Accepted Accounting Principles''
The Conceptual Framework Project
The Business Reporting Research Project
The Role of Ethics in Accounting
International Accounting Standards
Research Methodology and Theories of the Uses of Accounting Information
36(25)
Research Methodology
The Outcomes of Providing Accounting Information
The Relationship Between Research
Education, and Practice
Income Concepts
61(32)
The Nature of Income
Income Recognition
Income Recipients
Financial Statements I: The Income Statement
93(46)
The Economic Consequences of Financial Reporting
Income Statement Elements
Statement Format
The Value of Corporate Earnings
International Accounting Standards
Financial Statements II: The Balance Sheet and the Statement of Cash Flows
139(36)
The Balance Sheet
The Statement of Cash Flows
Development Stage Enterprises
International Accounting Standards
International Accounting
175(31)
International Business Accounting Issues
The Development of Accounting Systems
Framework for the Preparation and Presentation of Financial Statements
International Accounting Standards: A Vision for the Future
Working Capital
206(31)
Development of the Working Capital Concept
Current Usage
Components of Working Capital
Evaluation of a Company's Working Capital Position
International Accounting Standards
Modifications of the Working Capital Concept
Long-Term Assets I: Property, Plant, and Equipment
237(30)
Property
Plant, and Equipment
Financial Analysis of Property
Plant, and Equipment
Cost Allocation
Depreciation
Accounting for Oil and Gas Properties
Capital and Revenue Expenditures
Recognition and Measurement Issues
International Accounting Standards
Long-Term Assets II: Investments and Intangibles
267(37)
Investments in Equity Securities
Investments in Debt Securities
Permanent Decline in Fair Value
Impairment of Investments in Unsecuritized Debt
Intangibles
International Accounting Standards
Long-Term Liabilities
304(46)
The Definition of Liabilities
Recognition and Measurement of Liabilities
Debt versus Equity
Trouble Debt Restructuring
Financial Analysis of Long-Term Debt
International Accounting Standards
Accounting for Income Taxes
350(34)
Historical Perspective
The Income Tax Allocation Issue
Permanent and Temporary Differences
Alternative Interperiod Tax Allocation Methods
SFAS No 109
Financial Analysis of Income Taxes
International Accounting Standards
Leases
384(29)
Criteria for Classifying Leases
Accounting and Reporting by Lessees Under SFAS No 13
Accounting for Loan Origination Fees and Costs
Financial Analysis of Leases
International Accounting Standards
Pensions and Other Postretirement Benefits
413(29)
Historical Perspective
Accounting for the Pension Fund
The Employee Retirement Income Security Act
Other Postretirement Benefits
Financial Analysis of Retirement Benefits
International Accounting Standards
Equity
442(31)
Theories of Equity
Definition of Equity
Recording Equity
Financial Analysis of Equity
International Accounting Standards
Accounting for Multiple Entities
473(44)
Business Combinations
Consolidations
Theories of Consolidation
Minority Interest
Drawbacks of Consolidation
Segment Reporting
Tender Offers
Push-Down Accounting
Foreign Currency Translation
International Accounting Standards
Financial Reporting Disclosure Requirements and Ethical Responsibilities
517(28)
Disclosure Requirements
Ethical Responsibilities
International Accounting Standards
Index 545

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