Verfügbarkeit: Financial accounting theory and analysis

Financial accounting theory and analysis: text and cases

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Bibliographische Detailangaben
Hauptverfasser:	Schroeder, Richard G. (VerfasserIn), Clark, Myrtle (VerfasserIn), Cathey, Jack M. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Hoboken, NJ Wiley 2009
Ausgabe:	9. ed.
Schlagworte:	Comptabilité Comptabilité - Problèmes et exercices Theorie Bilanzanalyse Rechnungswesen Rechnungslegung USA
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	IX, 630 S. graph. Darst.
ISBN:	9780470128817 047012881X

Internformat

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Datensatz im Suchindex

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adam_text	Contents Preface iu 1 THE DEVELOPMENT OF ACCOUNTING THEORY 1 The Early History of Accounting 2 Accounting in the United States Since 1930 6 The Evolution of the Phrase Generally Accepted Accounting Principles 16 The Role of Ethics in Accounting 18 International Accounting Standards 24 Financial Accounting Research System 2 5 Cases 25 FARS Research 27 Room for Debate 28 2 THE PURSUIT OF THE CONCEPTUAL FRAMEWORK 29 The Early Theorists 29 Early Authoritative and Semiauthoritative Organizational Attempts to Develop the Conceptual Framework of Accounting 32 The FASB s Conceptual Framework Project 44 Principles-Based versus Rules-Based Accounting Standards 58 International Convergence 63 Cases 70 FARS Research 73 Room for Debate 74 3 INTERNATIONAL ACCOUNTING 75 International Business Accounting Issues 76 The Development of Accounting Systems 76 The International Accounting Standards Committee 82 Revising the IASB s Constitution 89 The Uses of International Accounting Standards 92 Current Issues 93 Framework for the Preparation and Presentation of Financial Statements 98 Comparison of the IASB s and FASB s Conceptual Frameworks 102 vi Contents IAS No. 1 and IFRS No 1 106 Cases 108 FARS Research 110 Room for Debate 110 RESEARCH METHODOLOGY AND THEORIES ON THE USES OF ACCOUNTING INFORMATION HI Research Methodology 112 The Outcomes of Providing Accounting Information 115 The Relationship among Research, Education, and Practice 130 Cases 131 FARS Research 133 Room for Debate 133 5 INCOME CONCEPT 135 The Nature of Income 137 Income Recognition 142 Earnings Quality, Earnings Management, and Fraudulent Financial Reporting 157 Cases 163 FARS Research 167 Room for Debate 168 6 FINANCIAL STATEMENTS I: THE INCOME STATEMENT 169 The Economic Consequences of Financial Reporting 169 Income Statement Elements 170 Statement Format 171 Proposed Format of the Statement of Comprehensive Income 196 The Value of Corporate Earnings 197 International Accounting Standards 204 Cases 207 FARS Research 213 Room for Debate 214 7 FINANCIAL STATEMENTS II: THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS 215 The Balance Sheet 216 The Statement of Cash Flows 237 International Accounting Standards 250 Cases 251 FARS Research 256 Room for Debate 257 8 WORKING CAPITAL 258 Development of the Working Capital Concept 258 Contents VU Current Usage 261 Components of Working Capital 261 International Accounting Standards 282 Rivera Company 283 Cases 283 FARS Research 288 Room for Debate 288 9 LONG-TERM ASSETS I: PROPERTY, PLANT, AND EQUIPMENT 290 Property, Plant, and Equipment 290 Cost Allocation 297 Depreciation 298 Capital and Revenue Expenditures 301 Recognition and Measurement Issues 302 Impairment of Value 302 Accounting for Asset Retirement Obligations 306 International Accounting Standards 309 Cases 315 FARS Research 320 Room for Debate 321 10 LONG-TERM ASSETS II: INVESTMENTS AND INTANGIBLES 322 Investments in Equity Securities 322 Investments in Debt Securities 332 Permanent Decline in Fair Value 335 Impairment of Investments in Unsecuritized Debt 335 Transfers of Financial Assets 337 Intangibles 338 Financial Analysis of Investments and Intangibles 349 International Accounting Standards 349 Cases 355 FARS Research 360 Room for Debate 361 11 LONG-TERM LIABILITIES 362 The Definition of Liabilities 363 Recognition and Measurement of Liabilities 364 Debt versus Equity 365 Other Liability Measurement Issues 385 Troubled Debt Restructurings 390 Financial Analysis of Long-Term Debt 394 Vili Contents International Accounting Standards 397 Cases 398 FARS Research 403 Room for Debate 404 12 ACCOUNTING FOR INCOME TAXES 406 Historical Perspective 406 The Income Tax Allocation Issue 408 Permanent and Temporary Differences 409 Alternative Interperiod Tax Allocation Methods 419 SFASNo.109 426 Financial Analysis of Income Taxes 434 International Accounting Standards 437 Cases 438 FARS Research 442 Room for Debate 443 13 LEASES 444 Criteria for Classifying Leases 447 Accounting and Reporting by Lessees under SFAS No. 13 449 Financial Analysis of Leases 461 International Accounting Standards 463 Cases 463 FARS Research 468 Room for Debate 469 14 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 470 Historical Perspective 472 Accounting for the Pension Fund 484 The Employee Retirement Income Security Act 485 Other Postretirement Benefits 485 SFAS No. 158 488 Financial Analysis of Retirement Benefits 490 International Accounting Standards 492 Cases 492 FARS Research 495 Room for Debate 495 15 EQUITY 497 Theories of Equity 498 Definition of Equity 503 Reporting Equity 507 Financial Analysis of Stockholders Equity 522 International Accounting Standards 524 Cases 525 FARS Research 530 Room for Debate 531 Contents ЇХ 16 ACCOUNTING FOR MULTIPLE ENTITIES 532 Business Combinations 532 Accounting for Business Combinations 533 Business Combinations Π 538 Consolidations 539 Theories of Consolidation 542 Noncontrolling Interest 543 Drawbacks of Consolidation 546 Special-Purpose Entities 547 Segment Reporting 548 Foreign Currency Translation 553 International Accounting Standards 561 Cases 565 FARS Research 568 Room for Debate 569 17 FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSIBILITIES 570 Recognition and Measurement Criteria 570 Areas Directly Affected by Existing FASB Standards — Supplementary Information 574 Financial Reporting — Other Means of Financial Reporting 578 All Information Useful for Investment, Credit, and Similar Decisions — Other Information 582 Securities and Exchange Commission 583 Ethical Responsibilities 590 International Accounting Standards 598 Cases 599 FARS Research 604 Room for Debate 604 Index 607
adam_txt	Contents Preface iu 1 THE DEVELOPMENT OF ACCOUNTING THEORY 1 The Early History of Accounting 2 Accounting in the United States Since 1930 6 The Evolution of the Phrase "Generally Accepted Accounting Principles" 16 The Role of Ethics in Accounting 18 International Accounting Standards 24 Financial Accounting Research System 2 5 Cases 25 FARS Research 27 Room for Debate 28 2 THE PURSUIT OF THE CONCEPTUAL FRAMEWORK 29 The Early Theorists 29 Early Authoritative and Semiauthoritative Organizational Attempts to Develop the Conceptual Framework of Accounting 32 The FASB's Conceptual Framework Project 44 Principles-Based versus Rules-Based Accounting Standards 58 International Convergence 63 Cases 70 FARS Research 73 Room for Debate 74 3 INTERNATIONAL ACCOUNTING 75 International Business Accounting Issues 76 The Development of Accounting Systems 76 The International Accounting Standards Committee 82 Revising the IASB's Constitution 89 The Uses of International Accounting Standards 92 Current Issues 93 Framework for the Preparation and Presentation of Financial Statements 98 Comparison of the IASB's and FASB's Conceptual Frameworks 102 vi Contents IAS No. 1 and IFRS No 1 106 Cases 108 FARS Research 110 Room for Debate 110 RESEARCH METHODOLOGY AND THEORIES ON THE USES OF ACCOUNTING INFORMATION HI Research Methodology 112 The Outcomes of Providing Accounting Information 115 The Relationship among Research, Education, and Practice 130 Cases 131 FARS Research 133 Room for Debate 133 5 INCOME CONCEPT 135 The Nature of Income 137 Income Recognition 142 Earnings Quality, Earnings Management, and Fraudulent Financial Reporting 157 Cases 163 FARS Research 167 Room for Debate 168 6 FINANCIAL STATEMENTS I: THE INCOME STATEMENT 169 The Economic Consequences of Financial Reporting 169 Income Statement Elements 170 Statement Format 171 Proposed Format of the Statement of Comprehensive Income 196 The Value of Corporate Earnings 197 International Accounting Standards 204 Cases 207 FARS Research 213 Room for Debate 214 7 FINANCIAL STATEMENTS II: THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS 215 The Balance Sheet 216 The Statement of Cash Flows 237 International Accounting Standards 250 Cases 251 FARS Research 256 Room for Debate 257 8 WORKING CAPITAL 258 Development of the Working Capital Concept 258 Contents VU Current Usage 261 Components of Working Capital 261 International Accounting Standards 282 Rivera Company 283 Cases 283 FARS Research 288 Room for Debate 288 9 LONG-TERM ASSETS I: PROPERTY, PLANT, AND EQUIPMENT 290 Property, Plant, and Equipment 290 Cost Allocation 297 Depreciation 298 Capital and Revenue Expenditures 301 Recognition and Measurement Issues 302 Impairment of Value 302 Accounting for Asset Retirement Obligations 306 International Accounting Standards 309 Cases 315 FARS Research 320 Room for Debate 321 10 LONG-TERM ASSETS II: INVESTMENTS AND INTANGIBLES 322 Investments in Equity Securities 322 Investments in Debt Securities 332 Permanent Decline in Fair Value 335 Impairment of Investments in Unsecuritized Debt 335 Transfers of Financial Assets 337 Intangibles 338 Financial Analysis of Investments and Intangibles 349 International Accounting Standards 349 Cases 355 FARS Research 360 Room for Debate 361 11 LONG-TERM LIABILITIES 362 The Definition of Liabilities 363 Recognition and Measurement of Liabilities 364 Debt versus Equity 365 Other Liability Measurement Issues 385 Troubled Debt Restructurings 390 Financial Analysis of Long-Term Debt 394 Vili Contents International Accounting Standards 397 Cases 398 FARS Research 403 Room for Debate 404 12 ACCOUNTING FOR INCOME TAXES 406 Historical Perspective 406 The Income Tax Allocation Issue 408 Permanent and Temporary Differences 409 Alternative Interperiod Tax Allocation Methods 419 SFASNo.109 426 Financial Analysis of Income Taxes 434 International Accounting Standards 437 Cases 438 FARS Research 442 Room for Debate 443 13 LEASES 444 Criteria for Classifying Leases 447 Accounting and Reporting by Lessees under SFAS No. 13 449 Financial Analysis of Leases 461 International Accounting Standards 463 Cases 463 FARS Research 468 Room for Debate 469 14 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 470 Historical Perspective 472 Accounting for the Pension Fund 484 The Employee Retirement Income Security Act 485 Other Postretirement Benefits 485 SFAS No. 158 488 Financial Analysis of Retirement Benefits 490 International Accounting Standards 492 Cases 492 FARS Research 495 Room for Debate 495 15 EQUITY 497 Theories of Equity 498 Definition of Equity 503 Reporting Equity 507 Financial Analysis of Stockholders' Equity 522 International Accounting Standards 524 Cases 525 FARS Research 530 Room for Debate 531 Contents ЇХ 16 ACCOUNTING FOR MULTIPLE ENTITIES 532 Business Combinations 532 Accounting for Business Combinations 533 Business Combinations Π 538 Consolidations 539 Theories of Consolidation 542 Noncontrolling Interest 543 Drawbacks of Consolidation 546 Special-Purpose Entities 547 Segment Reporting 548 Foreign Currency Translation 553 International Accounting Standards 561 Cases 565 FARS Research 568 Room for Debate 569 17 FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSIBILITIES 570 Recognition and Measurement Criteria 570 Areas Directly Affected by Existing FASB Standards — Supplementary Information 574 Financial Reporting — Other Means of Financial Reporting 578 All Information Useful for Investment, Credit, and Similar Decisions — Other Information 582 Securities and Exchange Commission 583 Ethical Responsibilities 590 International Accounting Standards 598 Cases 599 FARS Research 604 Room for Debate 604 Index 607
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spelling	Schroeder, Richard G. Verfasser aut Financial accounting theory and analysis text and cases Richard G. Schroeder ; Myrtle W. Clark ; Jack M. Cathey 9. ed. Hoboken, NJ Wiley 2009 IX, 630 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Comptabilité Comptabilité - Problèmes et exercices Theorie (DE-588)4059787-8 gnd rswk-swf Bilanzanalyse (DE-588)4069453-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Bilanzanalyse (DE-588)4069453-7 s DE-604 Rechnungslegung (DE-588)4128343-0 s Theorie (DE-588)4059787-8 s Rechnungswesen (DE-588)4048732-5 s 1\p DE-604 Clark, Myrtle Verfasser aut Cathey, Jack M. Verfasser aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016595433&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 Cathey, Jack M. Financial accounting theory and analysis text and cases Comptabilité Comptabilité - Problèmes et exercices Theorie (DE-588)4059787-8 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd
subject_GND	(DE-588)4059787-8 (DE-588)4069453-7 (DE-588)4048732-5 (DE-588)4128343-0 (DE-588)4078704-7
title	Financial accounting theory and analysis text and cases
title_auth	Financial accounting theory and analysis text and cases
title_exact_search	Financial accounting theory and analysis text and cases
title_exact_search_txtP	Financial accounting theory and analysis text and cases
title_full	Financial accounting theory and analysis text and cases Richard G. Schroeder ; Myrtle W. Clark ; Jack M. Cathey
title_fullStr	Financial accounting theory and analysis text and cases Richard G. Schroeder ; Myrtle W. Clark ; Jack M. Cathey
title_full_unstemmed	Financial accounting theory and analysis text and cases Richard G. Schroeder ; Myrtle W. Clark ; Jack M. Cathey
title_short	Financial accounting theory and analysis
title_sort	financial accounting theory and analysis text and cases
title_sub	text and cases
topic	Comptabilité Comptabilité - Problèmes et exercices Theorie (DE-588)4059787-8 gnd Bilanzanalyse (DE-588)4069453-7 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechnungslegung (DE-588)4128343-0 gnd
topic_facet	Comptabilité Comptabilité - Problèmes et exercices Theorie Bilanzanalyse Rechnungswesen Rechnungslegung USA
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