Accounting theory: text and readings
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Wiley
1998
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 838 S. |
| ISBN: | 0471189081 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting theory |b text and readings |c Richard G. Schroeder ; Myrtle W. Clark |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a New York [u.a.] |b Wiley |c 1998 | |
| 300 | |a X, 838 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Accounting |x Problems, exercises, etc | |
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| 700 | 1 | |a Clark, Myrtle W. |e Sonstige |4 oth | |
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Datensatz im Suchindex
| _version_ | 1804126670715617280 |
|---|---|
| adam_text | Contents 1 THE DEVELOPMENT OF ACCOUNTING THEORY 1
i
The Early History of Accounting, Accounting in the United
States, The Evolution of the Phrase Generally Accepted
Accounting Principles, The Conceptual Framework Project,
The Role of Ethics in Accounting, International Accounting
Standards I
How Should the FASB Be Judged?
Dennis R. Beresford I
Using the FASB s Conceptual Framework: Fitting the Pieces Together
David R. Koeppen
i
2 RESEARCH METHODOLOGY AND ;
THEORIES ON THE USES OF ACCOUNTING !
INFORMATION 53
Research Methodology, The Outcomes of Providing
Accounting Information, The Relationship Among Research,
Education, and Practice
The FASB in a World with Partially Efficient Markets j
J. Edward Ketz and Arthur R. Wyatt !
3 INCOME CONCEPTS 88 j
The Nature of Income, Income Recognition, Income
Recipients
Criteria for Choosing an Accounting Model
David Solomons
Concepts of Capital Maintenance j
George O. Gamble !
Contents vii
4 FINANCIAL STATEMENTS I: THE INCOME STATEMENT 143
The Economic Consequences of Financial Reporting, Income
Statement Elements, Statement Format, International
Accounting Standards
Toward Reporting Comprehensive Income
L. Todd Johnson, Cheri L. Reither, and Robert J. Swieringa
Reporting Accounting Changes: Are Stricter Guidelines Needed?
Gordon S. May and Douglas K. Schneider
5 FINANCIAL STATEMENTS II: THE BALANCE SHEET
AND THE STATEMENT OF CASH FLOWS 211
The Balance Sheet, The Statement of Cash Flows,
Development Stage Enterprises, International Accounting
Standards
The Concept of Assets in Accounting Theory
Richard A. Samuelson
Inconsistencies and Ambiguities in Cash Flow Statements Under FASB
Statement No. 95
Hugo Nurnberg
6 INTERNATIONAL ACCOUNTING 271
International Business Accounting Issues, The Development
of Accounting Systems, Framework for the Preparation and
Presentation of Financial Statements, The Financial
Statement Impact of International Accounting
The IASC and Its Comparability Project: Prerequisites for Success
S. E. C. Purvis, Helen Gernon, and Michael A. Diamond
The Future Direction of Accounting
Brenda Eprile
7 WORKING CAPITAL 325
Development of the Working Capital Concept, Current
Usage, Components of Working Capital, International
Accounting Standards, Modification of the Working Capital
Concept
Is Working Capital Really Working?
Loyd C. Heath
Contents vii
4 FINANCIAL STATEMENTS I: THE INCOME STATEMENT 143
The Economic Consequences of Financial Reporting, Income
Statement Elements, Statement Format, International
Accounting Standards
Toward Reporting Comprehensive Income
L. Todd Johnson, Cheri L. Reither, and Robert J. Swieringa
Reporting Accounting Changes: Are Stricter Guidelines Needed?
Gordon S. May and Douglas K. Schneider
5 FINANCIAL STATEMENTS II: THE BALANCE SHEET
AND THE STATEMENT OF CASH FLOWS 211
The Balance Sheet, The Statement of Cash Flows,
Development Stage Enterprises, International Accounting
Standards
The Concept of Assets in Accounting Theory
Richard A. Samuelson
Inconsistencies and Ambiguities in Cash Flow Statements Under FASB
Statement No. 95
Hugo Nurnberg
6 INTERNATIONAL ACCOUNTING 271
International Business Accounting Issues, The Development
of Accounting Systems, Framework for the Preparation and
Presentation of Financial Statements, The Financial
Statement Impact of International Accounting
The IASC and Its Comparability Project: Prerequisites for Success
S. E. C. Purvis, Helen Gernon, and Michael A. Diamond
The Future Direction of Accounting
Brenda Bprile
7 WORKING CAPITAL 325
Development of the Working Capital Concept, Current
Usage, Components of Working Capital, International
Accounting Standards, Modification of the Working Capital
Concept
Is Working Capital Really Working?
Loyd C. Heath
viii Contents
8 LONG TERM ASSETS I: PROPERTY, PLANT,
AND EQUIPMENT 363
Property, Plant, and Equipment, Cost Allocation,
Depreciation, Accounting for Oil and Gas Properties, Capital
and Revenue Expenditures, Recognition and Measurement
Issues, International Accounting Standards
SFAS 34: A Recipe for Diversity
Kathryn M. Means and Paul M. Kazenski
Concepts of Depreciation—Business Enterprises
John Pick
i
9 LONG TERM ASSETS II: INVESTMENTS AND j
INTANGIBLES 413 ;
Investments in Equity Securities, Investments in Debt
Securities, Permanent Decline in Fair Value, Impairment of
Investments in Unsecuritized Debt, Intangibles, International
Accounting Standards
Accounting for Transfers of Financial Assets Under SFAS No. 125
Gregory D. Kane
Accounting for Goodwill
J. Ron Colley and Ara G. Volkan
10 LONG TERM LIABILITIES 468
The Definition of Liabilities, Recognition and Measurement
of Liabilities, Debt Versus Equity, Troubled Debt
Restructurings, International Accounting Standards
The Fundamental Financial Instrument Approach
Halsey G. Bullen, Robert C. Wilkins, and Clifford C. Woods III
Derivatives, Hedging and Comprehensive Income
L. Todd Johnson and Robert J. Swieringa
I
11 ACCOUNTING FOR INCOME TAXES 534
Historical Perspective, The Income Tax Allocation Issue,
Permanent and Temporary Differences, Alternative |
Interperiod Tax Allocation Methods, SFAS No. 109,
International Accounting Standards
Understanding and Applying FAS 109
William A. Collins and R. David Mautz, Jr.
Contents ix
12 LEASES 577
Criteria for Classifying Leases, Accounting and Reporting
by Lessees Under SFAS No. 13, Accounting for Loan
Origination Fees and Costs, International Accounting
Standards
Regulation, Rents, and Residuals
John W. Coughlan
13 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 617
Historical Perspective, Accounting for the Pension Fund,
The Employee Retirement Income Security Act, Other
Postretirement Benefits, International Accounting Standards
Continuing Unresolved Issues of Pension Accounting
Joseph C. Rue and David E. Tosh
Pension and Other Postretirement Benefits: Accounting Similarities and
Differences
Jack L. Smith
14 EQUITY 662
Theories of Equity, Definitions of Equity, Recording Equity,
International Accounting Standards
Entity Theory, Modern Capital Structure Theory, and the Distinction
Between Debt and Equity
Myrtle W. Clark
FASB 123: Putting Together the Pieces
James R. Mountain
15 ACCOUNTING FOR MULTIPLE ENTITIES 721
Business Combinations, Consolidations, Segment Reporting,
Tender Offers, Push Down Accounting, Foreign Currency
Translation, International Accounting Standard
Pooling: Going . . . Going . . . Gone?
Abba Spero and Larry Kreiser
Evolution of Concepts of Minority Interest
Myrtle W. Clark
X Contents
16 FINANCIAL REPORTING DISCLOSURE REQUIREMENTS
AND ETHICAL RESPONSIBILITIES 785
Disclosure Requirements, Ethical Responsibilities,
International Accounting Standards
Policing Financial Disclosure Fraud: The SEC s Top Priority
John M. Fedders and L. Glenn Perry
Ethics and Disclosure: An Analysis of Conflicting Duties
Robert G. Ruland and Cristi K. Lindblom
i
AUTHOR INDEX 832
SUBJECT INDEX 833
j
j
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| spelling | Accounting theory text and readings Richard G. Schroeder ; Myrtle W. Clark 6. ed. New York [u.a.] Wiley 1998 X, 838 S. txt rdacontent n rdamedia nc rdacarrier Accounting Accounting Problems, exercises, etc Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Theorie (DE-588)4059787-8 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Theorie (DE-588)4059787-8 s 1\p DE-604 Schroeder, Richard G. Sonstige oth Clark, Myrtle W. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008171028&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 |
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| title | Accounting theory text and readings |
| title_auth | Accounting theory text and readings |
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| title_full | Accounting theory text and readings Richard G. Schroeder ; Myrtle W. Clark |
| title_fullStr | Accounting theory text and readings Richard G. Schroeder ; Myrtle W. Clark |
| title_full_unstemmed | Accounting theory text and readings Richard G. Schroeder ; Myrtle W. Clark |
| title_short | Accounting theory |
| title_sort | accounting theory text and readings |
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