Accounting theory:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Academic Press
1992
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 539 S. |
| ISBN: | 012084785X |
Internformat
MARC
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Datensatz im Suchindex
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CONTENTS
Preface xv
Part One
THEORETICAL AND INSTITUTIONAL BACKGROUND 1
CHAPTER 1
An Introduction to Accounting Theory 5
Accounting Theory and Policy Making 7
The Role of Measurement in Accounting 8
Summary 13
Appendix 1-A: Valuation Systems 14
Questions 24
Cases and Problems 2 5
Bibliography of Referenced Works 26
Additional Readings 26
CHAPTER 2
Accounting Theory and Accounting Research 28
Accounting Research and Scientific Method 28
Is Accounting an Art or a Science? 36
Ethics and the Professional Realm in Accounting 38
Directions in Accounting Research 39
Summary 43
Questions 44
Cases and Problems 45
Bibliography of Referenced Works 46
Additional Readings 41
CHAPTER 3
Development of the Institutional Structure of Financial Accounting 49
The Formative Years, 1930-46 50
The Postwar Period, 1946-59 53
The Modern Period, 1959 to the Present 56
vii
Summary 70
Questions 77
Cases and Problems 72
Bibliography of Referenced Works 74
Additional Readings 75
CHAPTER 4
The Economics of Financial Reporting Regulation 77
Unregulated Markets for Accounting Information 78
Regulated Markets 81
The Paradox of Regulation 87
The Regulatory Process 89
Toward a Political Economy of Accounting 93
Summary 95
Questions 96
Cases and Problems 91
Bibliography of Referenced Works 101
Additional Readings 109
CHAPTER 5
Postulates, Principles, and Concepts 112
Postulates and Principles 113
Basic Concepts Underlying Historical Costing 118
Equity Theories 130
Summary 133
Appendix 5-A: The Basic Postulates of Accounting (ARS 1) 134
Appendix 5-B: A Tentative Set of Broad Accounting Principles
for Business Enterprises (ARS 3) 135
Questions 139
Cases and Problems 140
Bibliography of Referenced Works 141
Additional Readings 143
CHAPTER 6
Objectives and Standards 145
ASOBAT 147
APB Statement 4 153
The Trueblood Report 155
SATTA 161
The Conceptual Framework Project 166
Concluding Remarks on the Conceptual Framework 183
Summary 183
Appendix 6-A: User Objectives 185
Appendix 6-B: User Diversity 187
Questions IS9
Cases and Problems \%
Bibliography of Referenced Works 190
Additional Readings 193
CHAPTER 7
Usefulness of Accounting Information to Investors and Creditors 195
Accounting Data and Models of Firm Valuation 196
The Information Content of Accounting Numbers 197
The Usefulness of Accounting Allocations 210
Summary 211
Appendix 7-A: Information Economics 212
Questions 217
Cases and Problems 218
Bibliography of Referenced Works 220
Additional Readings 223
CHAPTER 8
Uniformity and Disclosure: Some Policy-Making Directions 225
Uniformity 226
Disclosure 240
Directions in the Standard-Setting Process 246
Summary 248
Questions 249
Cases and Problems 251
Bibliography of Referenced Works 253
Additional Readings 255
Part Two
CONTEMPORARY ISSUES AND ACCOUNTING THEORY 257
CHAPTER 9
The Income Statement 261
The Relationship Between the Balance Sheet and Income Statement 262
Income Definitions 266
Revenues and Gains 267
Expenses and Losses 270
Current Operating Versus All-inclusive Income 273
Operating Section Format 275
Nonoperating Sections 276
Earnings Per Share 282
Specialized Subjects Concerning Income Measurement 283
Earnings Management 285
Summary 289
Questions 289
Cases and Problems 290
Bibliography of Referenced Works 294
Additional Readings 296
CHAPTER 10
The Balance Sheet 298
Assets 298
Liabilities 309
Owners'Equity 315
Financial Instruments and Off-Balance-Sheet Transactions 318
Classification in the Balance Sheet 321
Summary 322
Questions 323
Cases and Problems 324
Bibliography of Referenced Works 321
Additional Readings 329
CHAPTER 11
Statement of Cash Flows 331
Logic Underlying the Statement of Changes in Financial Position 331
The Move to a Cash Flow Statement 335
Requirements of the Cash Flow Statement 338
Cash and Funds Flow Research 340
Summary 342
Questions 342
Cases and Problems 343
Bibliography of Referenced Works 345
Additional Readings 346
CHAPTER 12
Conceptual Issues in Accounting for Inflation and Changing Prices 348
Constructing Price Indexes 349
An Overview of Inflation Accounting 351
Income Measurement Systems 358
Special Problems in Measurement and Valuation 370
Summary 376
Appendix 12-A: Current Value Depreciation 377
Questions 380
Cases and Problems 381
Bibliography of Referenced Works 382
Additional Readings 383
CHAPTER 13
Problems of Implementing Accounting for Changing Prices and Inflation 385
History of Accounting for the Effects of Changing Prices in the
United States Prior to SFAS 33 3 86
Provisions of SFAS 33 and Rejection in SFAS 82 and 89 389
The Failure of SFAS 33 395
Accounting for Changing Prices in Other Countries 399
Summary 402
Appendix 13-A: The Double Counting Effect with Current Costs 403
Questions 405
Cases and Problems 406
Bibliography of Referenced Works 409
Additional Readings 411
CHAPTER 14
Income Taxes and Financial Accounting 412
Income Tax Allocation 412
Accelerated Cost Recovery System 425
The Asset-Liability Orientation of SFAS 96 426
Summary 435
Appendix 14-A: Investment Tax Credit 436
Questions 440
Cases and Problems 441
Bibliography of Referenced Works 445
Additional Readings 441
CHAPTER 15
Oil and Gas Accounting 448
Conceptual Differences Between FC and SE 450
Standard Setting for Oil and Gas Accounting 452
Reserve Recognition Accounting (RRA) 462
Current Status of Accounting in the Oil and Gas Industry 465
Summary 467
Questions 461
Cases and Problems 468
Bibliography of Referenced Works 412
Additional Readings 414
CHAPTER 16
Pensions and Other Postretirement Benefits 476
Overview of Pension Plans 477
Development of Pension Accounting Standards 485
Assessing SFAS 87 491
Economic Consequences 493
Postretirement Benefits Other Than Pensions 495
Summary 499
Appendix 16-A: Mathematical Definitions and Illustrations of
Actuarial Funding Methods 500
Questions 503
Cases and Problems 505
Bibliography of Referenced Works 501
Additional Readings 509
CHAPTER 17
Leases 510
The Lease Contract 511
Lease Capitalization 514
The Evolution of Lease Accounting Standards 518
Assessing SFAS 13 531
Economic Consequences of Lease Capitalization 532
Summary 535
Questions 535
Cases and Problems 536
Bibliography of Referenced Works 542
Additional Readings 543
CHAPTER 18
Intercorporate Equity Investments 545
Relevant Circumstances 545
Consolidation 547
The Equity Method 556
The Cost Method 557
Defining the Reporting Entity 558
Summary 561
Questions 561
Cases and Problems 562
Bibliography of Referenced Works 565
Additional Readings 567
CHAPTER 19
Issues in International Accounting 568
Translation of Foreign Operations 569
The International Scene 575
International Harmonization of Accounting Standards 577
Summary 585
Questions 586
Cases and Problems 586
Bibliography of Referenced Works 587
Additional Readings
Author Index yi
Subject Index 601 |
| any_adam_object | 1 |
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| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 3. ed. |
| format | Book |
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| institution | BVB |
| isbn | 012084785X |
| language | English |
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| subject_GND | (DE-588)4048732-5 (DE-588)4059787-8 |
| title | Accounting theory |
| title_auth | Accounting theory |
| title_exact_search | Accounting theory |
| title_full | Accounting theory Ahmed Riahi Belkaoui |
| title_fullStr | Accounting theory Ahmed Riahi Belkaoui |
| title_full_unstemmed | Accounting theory Ahmed Riahi Belkaoui |
| title_short | Accounting theory |
| title_sort | accounting theory |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Theorie (DE-588)4059787-8 gnd |
| topic_facet | Rechnungswesen Theorie |
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