Accounting theory: text and readings
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Wiley
1991
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 769 S. |
| ISBN: | 0471527696 |
Internformat
MARC
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| 250 | |a 4. ed. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents 1 SOURCE AND METHODOLOGY OF ACCOUNTING
PRINCIPLES 1
The AICPA and Accounting Principles, The Securities and
Exchange Commission, the Conceptual Framework Project,
Research Methodology
The Rise of Economic Consequences
Stephen A. Zeff
Using the FASB s Conceptual Framework: Fitting the Pieces Together
David R. Koeppen
What You Should Know About the EITF
Wayne S. Upton, Jr. and Deborah K. Scott
2 INCOME CONCEPTS 58
The Nature of Income, Income Recognition, Income Recipients
A Comparison of Accounting and Economic Concepts of Business Income
Bert N. Mitchell
Concepts of Capital Maintenance
George O. Gamble
Periodic Earnings: Income? or Indicator?
Oscar S. Gellein
3 FINANCIAL STATEMENTS I: THE INCOME STATEMENT 112
Statement Format, Earnings Per Share, Accounting Changes,
Special Problems in Income Statement Presentation
Earnings per Share Reporting: Time for an Overhaul?
R. David Mautz, Jr. and Thomas Jeffery Hogan
vii
viii Contents
Reporting Accounting Changes: Are Stricter Guidelines Needed?
Gordon S. May and Douglas K. Schneider
4 FINANCIAL STATEMENTS II: THE BALANCE SHEET AND
THE STATEMENT OF CASH FLOWS 159
The Balance Sheet, Evolution of the Statement of Changes in
Financial Position, Development Stage Enterprises
The Implicit Criteria for the Recognition, Quantification, and Reporting of
Accounting Events
George H. Sorter and Monroe Ingberman
The New Statement of Cash Flows
Cheryl Ann Zega
5 WORKING CAPITAL 208
Development of the Working Capital Concept, Components of
Working Capital, Modification of the Working Capital Concept
SEAS No. 12 and the Conceptual Framework
Nancy J. Foran and Michael F. Foran
Balance Sheet Impact of Using UFO: An Empirical Study
James M. Reeve and Keith G. Stanga
6 LONG TERM ASSETS I—PROPERTY, PLANT,
AND EQUIPMENT 252
Property, Plant, and Equipment, Depreciation, Disclosure of SEC
Replacement Cost Information
SEAS No. 34: A Recipe for Diversity
Kathryn M. Means and Paul M. Kazenski
Concepts of Depreciation—Business Enterprises
John Pick
7 LONG TERM ASSETS II—INVESTMENTS AND
INTANGIBLES 298
Investments in Common Stock, Investments in Preferred Stock
and Bonds, Intangibles
Contents ix
Applying APB Opinion No. 18—Equity Method
Paul A. Pacter
Accounting for Goodwill
J. Ron Colley and Ara G. Volkan
8 LONG TERM LIABILITIES 341
The Recognition and Timing of Liabilities, Long Term Debt
Classification, Troubled Debt Restructurings
Inseparability and the Valuation of Convertible Bonds
Matthew J. Stephens
The Extinguishment of Debt Through In Substance Defeasance
Pamela Peterson, David Peterson, and James Ang
9 INCOME TAX ALLOCATION 397
Permanent and Temporary Differences, Partial vs. Comprehensive
Allocation, Special Areas of Accounting for Income Taxes,
Accounting for the Investment Tax Credit, Intraperiod Income Tax
Allocation, Financial Reporting of Income laxes
In Defense of Interperiod Income Tax Allocation
John N. Kissinger
Accounting for Deferred Income Taxes: Simplicity? Usefulness?
Paul K. Chaney and Debra C. Jeter
10 LEASES 446
Criteria for Classifying Leases, Accounting and Reporting by
Lessees, Accounting and Reporting by Lessors, Lessee and Lessor
Disclosure Illustration, Sales and Leasebacks, Leveraged Leases,
Accounting for Loan Origination Fees and Costs
Regulation, Rents, and Residuals
John W. Coughlan
SFAS No. 91: New Dilemmas
Kathryn M. Means and Paul M. Kazenski
11 PENSIONS 489
Accounting for the Cost of Pension Plans, Accounting for the
Pension Fund, The Employee Retirement Income Security Act
X Contents
Pension Accounting: The Liability Question
Timothy S. Lucas and Betsy Ann Hollowell
Continuing Unresolved Issues of Pension Accounting
Joseph C. Rue and David E. Tosh
12 EQUITY 530
Theories of Equity, Recording Equity
Some Basic Concepts of Accounting and Their Implications
Arthur N. Long
Accounting for Incentive Stock Options
Brian W. Haley and Thomas A. Ratcliffe
13 ACCOUNTING FOR MULTIPLE ENTITIES 578
Business Combinations, Consolidations, Takeovers,
Push Down Accounting
Accounting for Business Combinations—The Purchase vs. Pooling of
Interests Issue
John F. Dewhirst
Push Down Accounting: FAS 200?
James Moore
14 CURRENT VALUE AND GENERAL PURCHASING
POWER ACCOUNTING 631
Current Value Accounting, Financial Reporting in Units of General
Purchasing Power, Statements of Financial Accounting Standards
Nos. 33, 82 and 87
The Accounting for Changing Prices Experiment: A Valid
Test of Usefulness?
Edward P. Swanson and Keith A. Shriver
Accounting for Changing Prices: Dead or Alive?
W. W. (BUI) Buchannan
15 FINANCIAL REPORTING AND DISCLOSURE
REQUIREMENTS 677
Private Sector Authoritative Bodies, Securities and Exchange
Contents xi
Commission, Efficient Market Research, The Efficient Market
Hypothesis, Agency Theory, Human Information Processing
Policing Financial Disclosure Fraud: The SEC s Tbp Priority
John M. Pedders and L. Glenn Ferry
The FASB in a World with Partially Efficient Markets
J. Edward Ketz and Arthur R. Wyatt
16 INTERNATIONAL ACCOUNTING 723
International Accounting Standards, Foreign Currency Translation
The New Rosetta Stone
Larry D. Homer
Implementing FAS No. 52: The Critical Issues
Howard Donaldson and Alan Reinstein
AUTHOR INDEX 761
SUBJECT INDEX 763
|
| any_adam_object | 1 |
| author | Schroeder, Richard G. Clark, Myrtle W. MacCullers, Levis D. |
| author_facet | Schroeder, Richard G. Clark, Myrtle W. MacCullers, Levis D. |
| author_role | aut aut aut |
| author_sort | Schroeder, Richard G. |
| author_variant | r g s rg rgs m w c mw mwc l d m ld ldm |
| building | Verbundindex |
| bvnumber | BV008983215 |
| classification_rvk | QP 810 |
| ctrlnum | (OCoLC)300637347 (DE-599)BVBBV008983215 |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:27:56Z |
| institution | BVB |
| isbn | 0471527696 |
| language | English |
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| owner_facet | DE-N2 DE-188 |
| physical | XI, 769 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Wiley |
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| spelling | Schroeder, Richard G. Verfasser aut Accounting theory text and readings Richard G. Schroeder ; Myrtle Clark ; Levis D. Mc Cullers 4. ed. New York u.a. Wiley 1991 XI, 769 S. txt rdacontent n rdamedia nc rdacarrier Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Theorie (DE-588)4059787-8 gnd rswk-swf Matériel didactique Rechnungswesen (DE-588)4048732-5 s Theorie (DE-588)4059787-8 s 1\p DE-604 Clark, Myrtle W. Verfasser aut MacCullers, Levis D. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005933412&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Schroeder, Richard G. Clark, Myrtle W. MacCullers, Levis D. Accounting theory text and readings Rechnungswesen (DE-588)4048732-5 gnd Theorie (DE-588)4059787-8 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4059787-8 |
| title | Accounting theory text and readings |
| title_auth | Accounting theory text and readings |
| title_exact_search | Accounting theory text and readings |
| title_full | Accounting theory text and readings Richard G. Schroeder ; Myrtle Clark ; Levis D. Mc Cullers |
| title_fullStr | Accounting theory text and readings Richard G. Schroeder ; Myrtle Clark ; Levis D. Mc Cullers |
| title_full_unstemmed | Accounting theory text and readings Richard G. Schroeder ; Myrtle Clark ; Levis D. Mc Cullers |
| title_short | Accounting theory |
| title_sort | accounting theory text and readings |
| title_sub | text and readings |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Theorie (DE-588)4059787-8 gnd |
| topic_facet | Rechnungswesen Theorie Matériel didactique |
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