Holdings: Accounting theory :: THWS Bibkatalog

Accounting theory: text and readings

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Bibliographic Details
Format:	Book
Language:	English
Published:	New York [u.a.] Wiley 1998
Edition:	6. ed.
Subjects:	Accounting Accounting > Problems, exercises, etc Rechnungswesen Theorie
Online Access:	Inhaltsverzeichnis
Physical Description:	X, 838 S.
ISBN:	0471189081

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MARC


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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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edition	6. ed.
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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
title_exact_search	Accounting theory text and readings
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
title_sub	text and readings
topic	Accounting Accounting Problems, exercises, etc Rechnungswesen (DE-588)4048732-5 gnd Theorie (DE-588)4059787-8 gnd
topic_facet	Accounting Accounting Problems, exercises, etc Rechnungswesen Theorie
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