Accounting theory: a conceptual and institutional approach
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cincinnati, Ohio
South-Western Publ.
2001
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 761 S. |
| ISBN: | 0324006586 |
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Record in the Search Index
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| adam_text | CONTENTS
1 An Introduction to Accounting Theory 1
Accounting Theory and Policy Making 4
The Role of Measurement in Accounting 6
Summary 12
Appendix 1 A: Valuation Systems 13
Questions 22
Cases, Problems, and Writing Assignments 25
Critical Thinking and Analysis 27
Bibliography of Referenced Works 27
2 Accounting Theory and Accounting Research 29
Accounting Research and Scientific Method 30
Is Accounting an Art or a Science? 38
Directions in Accounting Research 41
Summary 51
Questions 51
Cases, Problems, and Writing Assignments 54
Critical Thinking and Analysis 54
Bibliography of Referenced Works 54
3 Development of the Institutional Structure of
Financial Accounting 59
Accounting in the United States Prior to 1930 60
The Formative Years, 1930 1946 62
The Postwar Period, 1946 1959 66
The Modern Period, 1959 to the Present 69
ix
x Contents
j
Summary 90 j
Questions 91
Cases, Problems, and Writing Assignments 93 I
Critical Thinking and Analysis 95
Bibliography of Referenced Works 95
4 The Economics of Financial Reporting Regulation
99
Unregulated Markets for Accounting Information 100
Regulated Markets 104
The Paradox of Regulation 111
The Regulatory Process 113
Economic Consequences of Accounting Policy 119
Summary 120
Questions 121
Cases, Problems, and Writing Assignments 122
Critical Thinking and Analysis 124
Bibliography of Referenced Works 124
5 Postulates, Principles, and Concepts 129
Postulates and Principles 130
Basic Concepts Underlying Historical Costing 136
Equity Theories 150
Summary 156
Appendix 5 A: The Basic Postulates of Accounting (ARS 1) 157
Appendix 5 B: A Tentative Set of Broad Accounting Principles for
Business Enterprises (ARS 3) 159
Questions 163
Cases, Problems, and Writing Assignments 165
Critical Thinking and Analysis 166
Bibliography of Referenced Works 166
6 The Search for Objectives 170
ASOBAT 171
APB Statement 4 179
The Trueblood Report 182
SATTA 188
User Objectives and User Diversity 194
Summary 200
Questions 201
Cases, Problems, and Writing Assignments 202
Critical Thinking and Analysis 202
Bibliography of Referenced Works 202
Contents xi
7 The FASB s Conceptual Framework 206
The Conceptual Framework 207
The Conceptual Framework as a Codificational Document 232
Empirical Research on the Conceptual Framework 235
Summary 236
Questions 237
Cases, Problems, and Writing Assignments 238
Critical Thinking and Analysis 238
Bibliography of Referenced Works 238
8 Usefulness of Accounting Information to
Investors and Creditors 242
Accounting Data and Models of Firm Valuation 243
The Value of Accounting Information for Investors 246
Accounting Information and Cross Sectional Valuation Models
261
The Role of Auditing in the Financial Reporting Process 262
Accounting Data and Creditors 264
The Usefulness of Accounting Allocations 265
Summary 266
Appendix 8 A: Information Evaluation 267
Questions 273
Cases, Problems, and Writing Assignments 275
Critical Thinking and Analysis 277
Bibliography of Referenced Works 277
9 Uniformity and Disclosure: Some Policy Making
Directions 287
Uniformity 289
Disclosure 302
Summary 317
Questions 318
Cases, Problems, and Writing Assignments 320
Critical Thinking and Analysis 326
Bibliography of Referenced Works 326
10 The Balance Sheet 330
The Relationship Between the Balance Sheet and Income
Statement 331
Assets 335
Liabilities 352
Owners Equity 360
xii Contents
!
i
Financial Instruments 368 j
Classification in the Balance Sheet 376
Summary 377 I
Questions 378 :
Cases, Problems, and Writing Assignments 380
Critical Thinking and Analysis 384
Bibliography of Referenced Works 385
11 The Income Statement 390
Income Definitions 391
Revenues and Gains 392
Expenses and Losses 396
Future Events and Accounting Recognition 399
Current Operating Versus All inclusive Income 402
Capitalizing Intangible Costs 406
Nonoperating Sections 407
Earnings per Share 414
Specialized Subjects Concerning Income Measurement 415
Earnings Management 419
Summary 423
Questions 424
Cases, Problems, and Writing Assignments 425
Critical Thinking and Analysis 428
Bibliography of Referenced Works 428
12 Statement of Cash Flows 435
Logic Underlying the Statement of Changes in Financial Position
436
The Move to a Cash Flow Statement 441
Requirements of the Cash Flow Statement 444
Classification Problems of SEAS No. 95 448
Analytical Usefulness of the Cash Flow Statement 452
Cash and Funds Flow Research 453
Summary 454
Questions 455
Cases, Problems, and Writing Assignments 456
Critical Thinking and Analysis 463
Bibliography of Referenced Works 465
13 Accounting for Inflation and Changing Prices
468
History of Accounting for the Effects of Changing Prices in the
United States Prior to SEAS No. 33 470
Contents xiii
Constructing Price Indexes 473
An Overview of Inflation Accounting 475
Income Measurement Systems 484
Provisions ofSFAS No. 33 and Rejection in SFAS Nos. 82 and 89
498
Special Problems in Measurement and Valuation 501
Summary 509
Questions 510
Cases, Problems, and Writing Assignments 511
Critical Thinking and Analysis 514
Bibliography of Referenced Works 514
14 Income Taxes and Financial Accounting 518
Income Tax Allocation 519
Modified Accelerated Cost Recovery System 532
The Asset Liability Orientation of SFAS No. 109 533
Summary 541
Appendix 14 A: Investment Tax Credit 542
Questions 547
Cases, Problems, and Writing Assignments 548
Critical Thinking and Analysis 550
Bibliography of Referenced Works 551
15 Oil and Gas Accounting 555
Conceptual Differences Between FC and SE 558
Standard Setting for Oil and Gas Accounting 560
Reserve Recognition Accounting (RRA) 572
Current Status of Accounting in the Oil and Gas Industry 576
Summary 578
Questions 579
Cases, Problems, and Writing Assignments 580
Critical Thinking and Analysis 583
Bibliography of Referenced Works 584
16 Pensions and Other Postretirement Benefits 588
Overview of Pension Plans 589
Development of Pension Accounting Standards 599
Postretirement Benefits Other than Pensions 611
Summary 620
Appendix 16 A: Illustration of Pension Expense Determination and
Actuarial Funding Methods 621
Questions 631
Cases, Problems, and Writing Assignments 633
xiv Contents
Critical Thinking and Analysis 636
Bibliography of Referenced Works 636 j
17 Leases 641 f
The Lease Contract 642
Lease Capitalization 646
The Evolution of Lease Accounting Standards 650
Assessing SFAS No. 13 667
Economic Consequences of Lease Capitalization 668
Summary 672
Questions 672
Cases, Problems, and Writing Assignments 673
Critical Thinking and Analysis 678
Bibliography of Referenced Works 678
18 Intercorporate Equity Investments 681
Relevant Circumstances 683
Consolidation 685
Proportionate Consolidation 689
The Equity Method 692
The Fair Value Method 694
Defining the Reporting Entity 694
Summary 698
Questions 698
Cases, Problems, and Writing Assignments 699
Critical Thinking and Analysis 701
Bibliography of Referenced Works 701
19 Issues in International Accounting 705
Translation of Foreign Operations 706
National Accounting Differences 714
International Harmonization of Accounting Standards 729
Summary 738
Questions 739
Cases, Problems, and Writing Assignments 740
Critical Thinking and Analysis 741
Bibliography of Referenced Works 741
Index 749
|
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| spelling | Wolk, Harry I. Verfasser aut Accounting theory a conceptual and institutional approach Harry I. Wolk ; Michael G. Tearney ; James L. Dodd 5. ed. Cincinnati, Ohio South-Western Publ. 2001 XV, 761 S. txt rdacontent n rdamedia nc rdacarrier Accounting Theorie (DE-588)4059787-8 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 1\p (DE-588)4151278-9 Einführung gnd-content Rechnungswesen (DE-588)4048732-5 s Theorie (DE-588)4059787-8 s DE-188 Dodd, James L. 1947- Verfasser (DE-588)135606470 aut Tearney, Michael G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009673949&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 | Wolk, Harry I. Dodd, James L. 1947- Tearney, Michael G. Accounting theory a conceptual and institutional approach Accounting Theorie (DE-588)4059787-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4059787-8 (DE-588)4048732-5 (DE-588)4151278-9 |
| title | Accounting theory a conceptual and institutional approach |
| title_auth | Accounting theory a conceptual and institutional approach |
| title_exact_search | Accounting theory a conceptual and institutional approach |
| title_full | Accounting theory a conceptual and institutional approach Harry I. Wolk ; Michael G. Tearney ; James L. Dodd |
| title_fullStr | Accounting theory a conceptual and institutional approach Harry I. Wolk ; Michael G. Tearney ; James L. Dodd |
| title_full_unstemmed | Accounting theory a conceptual and institutional approach Harry I. Wolk ; Michael G. Tearney ; James L. Dodd |
| title_short | Accounting theory |
| title_sort | accounting theory a conceptual and institutional approach |
| title_sub | a conceptual and institutional approach |
| topic | Accounting Theorie (DE-588)4059787-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Theorie Rechnungswesen Einführung |
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