Accounting theory: conceptual issues in a political and economic environment
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Los Angeles
Sage
[2017]
|
| Ausgabe: | Ninth edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | xxiv, 642 Seiten Diagramme |
| ISBN: | 9781483375021 |
Internformat
MARC
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| 245 | 1 | 0 | |a Accounting theory |b conceptual issues in a political and economic environment |c Harry I. Wolk ; James L. Dodd ; John J. Rozycki |
| 250 | |a Ninth edition | ||
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Datensatz im Suchindex
| _version_ | 1804176594567168000 |
|---|---|
| adam_text | Titel: Accounting theory
Autor: Wolk, Harry I
Jahr: 2017
• Detailed Contents •
Preface xix
Objectives and Features of the 9th Edition xix
Acknowledgments xxi
About the Authors xxiii
1. An Introduction to Accounting Theory 1
Accounting Theory and Policy Making 4
The Role of Measurement in Accounting 6
Direct and Indirect Measurements 6
Assessment and Prediction Measures 7
The Measurement Process 7
Types of Measurements 8
Quality of Measurements 9
Plan of This Book 11
Summary 12
Appendix 1-A: Valuation Systems 12
The Simple Company 13
Valuation Approaches to Accounting for the Simple Company 14
Historical Cost 14
General Price-Level Adjustment 14
Current Value Systems 16
Discounted Cash Flows 20
Questions 22
Cases, Problems, and Writing Assignments 23
Critical Thinking and Analysis 25
2. Accounting Theory and Accounting Research 27
Accounting Research and Scientific Method 28
Research Approaches 28
Normative and Descriptive Theories 31
Global and Particularistic Theories 33
Complementary Nature of Deductive and Inductive Methods 33
Is Accounting an Art or a Science? 34
Econometrics 35
Climatology 35
Human Anthropology 36
Summary of Accounting as a Science 36
Directions in Accounting Research 36
The Decision-Model Approach 37
Capital Markets Research 38
Behavioral Research 38
Agency Theory 39
Information Economics 41
Critical Accounting 42
A Scientific Revolution in Accounting? 44
Summary 44
Questions 45
Cases, Problems, and Writing Assignments 47
Critical Thinking and Analysis 47
3. Development of the Institutional
Structure of Financial Accounting 49
Accounting in the United States Prior to 1930 50
Formative Years, 1930-1946 51
NYSE/AICPA Agreement 51
Formation of the SEC 52
Committee on Accounting Procedure, 1936-1946 53
Postwar Period, 1946-1959 54
ARB 32 and the SEC 55
The Price-Level Problem 55
Closing Years of the CAP 56
A New Approach 57
Modern Period, 1959 to the Present 57
Early Years of the APB 58
The FASB: An Overview 62
Sarbanes-Oxley Act (SOXI 71
Comparability Across International Borders 72
The Liability Crisis in Public Accounting 72
Current Role of the AICPA 73
Current Role of the SEC 74
Other Groups 75
Summary 76
Questions 77
Cases, Problems, and Writing Assignments 78
Critical Thinking and Analysis 80
4. The Economics of Financial Reporting Regulation 81
The Case for Unregulated Markets for Accounting Information 82
Agency Theory 82
Competitive Capital Markets and Signaling Incentives 83
Arguments in Favor of Private Contracting Opportunities 85
The Case for Regulated Markets for Accounting Information 86
Market Failures 86
Social Goals 89
The Codificational Justification of Standard Setting 89
Comparing Regulated and Unregulated Markets 90
Imperfections of Accounting Regulation 92
The Regulatory Process 93
The Political Nature of Regulation 94
Regulatory Behavior 95
Economic Consequences of Accounting Policy 97
Summary 99
Questions 99
Cases, Problems, and Writing Assignments 101
Critical Thinking and Analysis 102
5. Postulates, Principles, and Concepts 103
Postulates and Principles 104
The Special Committee on Research Program 104
Accounting Research Study No. 11ARS 1} 106
Accounting Research Study No. 3 (ARS 31 107
A Perspective on ARS 1 and ARS 3 108
Basic Concepts Underlying Historical Costing 109
Postulates 110
Principles 112
Input-Oriented Principles 113
Output-Oriented Principles 118
Equity Theories 120
Proprietary Theory 120
Entity Theory 121
Residual Equity Theory 122
Fund Theory 123
Commander Theory 123
Outlook on the Equity Theories 124
Summary 124
Appendix 5-A: The Basic Postulates of
Accounting (ARS 1) 125
Postulates Stemming From the Economic and Political
Environment 125
Postulates Stemming From the Field of Accounting Itself 125
The Imperatives 126
Appendix 5-B: A Tentative Set of Broad Accounting Principles
for Business Enterprises (ARS 3) 127
Questions 131
Cases, Problems, and Writing Assignments 132
Critical Thinking and Analysis 133
6. The Search for Objectives 135
ASOBAT 136
Development of the User Approach 136
Orientation to Theory 137
Objectives of Accounting 138
Standards for Accounting Information 140
Guidelines for Communicating Accounting Information 141
Concluding Remarks on ASOBAT 142
APB Statement 4 142
Orientation to Definitions 143
Other Aspects of APB Statement 4 144
Concluding Remarks on APB Statement 4 144
The Trueblood Committee Report 145
Objectives of Financial Statements 146
Concluding Remarks on the Trueblood Committee
Report 150
SATTA 151
Theory Approaches in Accounting 151
Concluding Remarks on SATTA 154
User Objectives and User Diversity 155
User Objectives 155
User Diversity 157
Summary 160
Questions 160
Cases, Problems, and Writing Assignments 162
Critical Thinking and Analysis 162
7. The FASB s Conceptual Framework 163
The FASB s Conceptual Framework 165
Discussion Memorandum 165
Statements of Financial Accounting Concepts 165
Statement No. 11subsequently replaced by SFAC No. 81 166
Statement No. 2 [subsequently replaced by SFAC No. 81 167
Statement No. 3 [subsequently replaced by SFAC No. 61 176
Statement No. 4 176
Statement No. 5 177
Statement No. 6 182
Statement No. 7 184
Statement No. 8 185
The Conceptual Framework as a Codificational Document 187
The Jurisprudential View 188
Empirical Research on the Conceptual Framework 190
Assessing the Conceptual Framework 191
Summary 191
Questions 192
Cases, Problems, and Writing Assignments 193
Critical Thinking and Analysis 194
Usefulness of Accounting
Information to Investors and Creditors 195
Earnings, Dividends, and Stock Prices 197
Earnings and Dividends 197
Predicting Dividends From Current Earnings 198
Connecting the Dots: From Earnings to Stock Prices 198
Residual Income Models 199
Economic Profit 199
Residual Income and the Dividend Discount Model 202
Residual Income and Performance Measurement: The Good and Bad
Background on Risk and Return 207
Efficient-Markets Hypothesis IEMHI 207
Portfolio Diversification 209
Capital Asset Pricing Model ICAPMI 209
Introduction to Capital Markets Research in Accounting 212
The Market Model 213
Event Studies 214
Overview of Capital Markets Research in Accounting 215
The Value of Accounting Information: Evidence From Return Data 218
Information Contents of Earnings Announcements 218
Market Reaction to Alternative Accounting Policies 218
Alternatives With No Known Cash Flow Consequences 218
An Alternative With Cash Flow Consequences: The UFO Choice 219
Alternatives With Indirect Cash Consequences 220
Anomalies 221
The Incomplete Revelation Hypothesis 224
Accounting Information and Risk Assessment 225
Summary of Capital Market Research 225
Evidence From Survey Data 226
The Value of Accounting Information: Evidence From Direct Valuation 226
Evidence From Pensions 226
Evidence From Research and Development 227
Evidence From Financial Services 221
Accounting Data and Creditors 228
Evidence From Bankruptcies 228
Evidence From Credit Ratings 228
Importance of Earnings Forecasting 229
Empirical Research and Standard Setting 230
Summary 231
Questions 232
Cases, Problems, and Writing Assignments 235
Critical Thinking and Analysis 236
Uniformity and Disclosure: Some Policy-Making Directions 237
What Underlies the Choice Among Accounting Methods? 239
Uniformity 240
The Nature and Complexity of Events 241
Finite and Rigid Uniformity 243
The Present Status of Uniformity 245
The Usefulness of Accounting Allocations 249
Disclosure 250
The Disclosure Function of the SEC 250
The Shift Toward Informative Disclosure 251
Imperfections of the Disclosure Process 251
Forms and Methods of Disclosure 254
Improving Accounting Standards 258
Summary 259
Questions 259
Cases, Problems, and Writing Assignments 261
Critical Thinking and Analysis 263
International Accounting 265
National Accounting Differences 266
The Anglo-American Model 267
The Continental Model 271
Overview of National Profiles 273
Problems Stemming From National Accounting Differences 274
International Harmonization of Accounting Standards 275
TheEU 276
The International Accounting Standards Board 278
International Federation of Accountants (IFACl 285
United Nations IUNJ 285
Organisation for Economic Co-operation
and Development lOECDI 285
Summary 286
Questions 286
Cases, Problems, and Writing Assignments 287
Critical Thinking and Analysis 288
The Balance Sheet 289
The Relationship Between the Balance Sheet and the
Income Statement 290
Articulation 290
The Nonarticulated Approach 293
Assets 294
Definition of Assets 294
Executory Contracts 296
Recognition and Measurement of Assets 297
Summary of Asset Measurement 308
Liabilities 309
Definition of Accounting Liabilities 309
Recognition and Measurement of Liabilities 311
Summary of Liability Measurement 315
Owners Equity 316
Definition of Owners Equity 316
Recognition and Measurement of Owners Equity 317
Financial Instruments 319
Derivatives 320
Classification in the Balance Sheet 327
Summary 328
Appendix 11-A: A Simple Example of
a Weather Derivative 329
Questions 330
Cases, Problems, and Writing Assignments 332
Critical Thinking and Analysis 336
12. The Income Statement 337
Income Definitions 338
Revenues and Gains 339
Revenue Recognition 340
Expenses and Losses 342
Future Events and Accounting Recognition 345
Some Aspects of Future Events 345
Summary of Future Events 347
Current Operating Versus All-inclusive Income 347
Comprehensive Income 349
Nonoperating Sections 350
Extraordinary Items 350
Accounting Changes 352
Prior Period Adjustments 353
Earnings per Share 354
SFASNo. 128 355
Specialized Subjects Concerning Income
Measurement 355
Development Stage Enterprises 356
Troubled Debt Restructuring 356
Early Extinguishment of Debt 357
Stock Options 358
Earnings Management 362
Management Compensation 364
Income Smoothing 364
Income Statement Developments 366
Cash Earnings 366
Pro Forma Earnings and Offshoots 366
Matrix Approaches 367
Retrospective Reports 368
Quality of Earnings 368
Financial Statement Restatements 369
Summary 369
Questions 370
Cases, Problems, and Writing Assignments 371
Critical Thinking and Analysis 373
13. Statement of Cash Flows 375
The Statement of Changes in Financial Position 376
The Motivation for a Cash Flow Statement 378
Objectives of Financial Reporting 379
Objectives of the Statement of Cash Flows 379
Requirements of the Cash Flow Statement 381
Structure of the SCF 381
The Nonarticulation Problem 384
Classification Problems of 5FAS No. 95 385
International Accounting Standards flASj 386
Premium and Discount on Bonds and Notes 386
Increased Flexibility of Presentation 388
Analytical Usefulness of the Cash Flow Statement 388
Issues Relating to Rules for Classifying Cash Flows 389
The SCF Is More Than Cash Flow From Operating Activities
Cash Flow Needs of Different Users 391
Cash and Funds Flow Research 396
Improving the SCF 397
Summary 398
Questions 399
Cases, Problems, and Writing Assignments 400
Critical Thinking and Analysis 408
14. Income Taxes and Financial Accounting 411
Income Tax Allocation 412
The Rationale of Income Tax Allocation 413
Tax Allocation and Accelerated Depreciation 414
Interpreting Deferred Tax Credits 415
Orientations to Income Tax Allocation 417
Discounting Deferred Tax Liabilities 420
Summary of Orientations to Income Tax Allocation 421
Modified Accelerated Cost Recovery System 423
The Asset-Liability Orientation of SFAS No. 109 425
An Illustration 425
Net Operating Losses and Income Tax Allocation 428
Empirical Research on Income Tax Allocation 428
International Accounting Standards (IAS) 430
Improving Accounting Standards 431
Summary 431
Questions 432
Cases, Problems, and Writing Assignments 433
Critical Thinking and Analysis 436
15. Pensions and Other Postretirement Benefits 437
Overview of Pension Plans 438
Defined Contribution and Defined Benefit Plans 438
Vesting 439
Single- and Multiemployer Plans 440
Actuarial Funding of Defined Benefit Plans 440
Funding Complexities 441
Actuarial Funding Methods 441
Employee Retirement Income Security Act of 1974 IERISAI 442
Cash Balance Plans 444
Legal Relationships in Defined Benefit Plans 444
Accounting Issues Relating to Defined Benefit Pension Plans 445
Development of Pension Accounting Standards 446
ARB 36 ICodified as Chapter 13, Section A of ARB 431 446
ARB 47 447
APB Opinion No. 8 447
FASB Interpretation 3 448
SFAS No. 35 448
SFAS No. 36 449
SFAS No. 87 and SFAS No. 88: Shifting to a Liability Orientation 449
SFAS No. 132 453
SFAS No. 158 453
Empirical Research on Pensions 454
Postretirement Benefits Other Than Pensions 457
Explicit Health Care Trending 457
The Mechanics of OPEB 458
Major Features of SFAS No. 106 459
SFAS No. 112 462
Theoretical Aspects of OPEB Accounting 462
Economic Consequences of OPEB Recognition 462
Empirical Research on OPEBs 463
International Accounting Standards HAS) 464
Improving Accounting Standards 464
Summary 465
Appendix 16-A: Illustration of Pension Expense Determination
and Actuarial Funding Methods 465
Accounting for Defined Benefit Plans 467
Funding for Defined Benefit Plans 470
Questions 473
Cases, Problems, and Writing Assignments 474
Critical Thinking and Analysis 475
Leases 477
The Lease Contract 479
The Executory Nature of Lease Contracts 479
Leases Compared With Purchase Arrangements 481
Lease Capitalization 482
Capitalization for Lessees 482
Legal Approach 483
Material Equity 484
Transfer of the Benefits and Risks of Ownership 484
Capitalization for Lessors 484
The Evolution of Lease Accounting Standards 485
Lessee Accounting 485
Lessor Accounting 492
Sale and Leaseback 497
Leveraged Leases 498
Assessing SFAS No. 13 500
Economic Consequences of Lease Capitalization 501
The G4+1 Report on Leases 504
FASB and IASB Joint Exposure Drafts on Accounting for Leases
Exposure Draft 2010/9 506
Exposure Draft 2013 507
Post-Exposure Draft Deliberations 509
Improving Accounting Standards 509
Summary 509
Questions 510
Cases, Problems, and Writing Assignments 511
Critical Thinking and Analysis 515
17. Intercorporate Equity Investments 517
Relevant Circumstances 519
Consolidation 520
Pooling of Interests 521
The Purchase Method 523
The New Entity Approach 525
Proportionate Consolidation 525
Research on Pooling and Purchase Accounting 527
The Equity Method 528
The Fair Value Method 529
Defining the Reporting Entity 530
Translation of Foreign Operations 533
SFASNo.8 534
SFAS No. 52 535
IASB Standards 539
Improving Accounting Standards 539
Summary 539
Appendix 17-A: Special Purpose Entities, Variable Interest Entities,
and the Downfall of Enron 540
Special Purpose Entities ISPEsI 540
Variable Interest Entities (VIEs] 541
A Final Accounting of Enron s Accounting 542
Questions 543
Cases, Problems, and Writing Assignments 544
Critical Thinking and Analysis 545
Notes 547
References 579
Name Index 625
Subject Index 629
|
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| id | DE-604.BV043771658 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:34:40Z |
| institution | BVB |
| isbn | 9781483375021 |
| language | English |
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| spelling | Wolk, Harry I. Verfasser aut Accounting theory conceptual issues in a political and economic environment Harry I. Wolk ; James L. Dodd ; John J. Rozycki Ninth edition Los Angeles Sage [2017] © 2017 xxiv, 642 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Literaturangaben Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s DE-604 Dodd, James L. 1947- Verfasser (DE-588)135606470 aut Rozycki, John J. Verfasser (DE-588)171659694 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029182777&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wolk, Harry I. Dodd, James L. 1947- Rozycki, John J. Accounting theory conceptual issues in a political and economic environment Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4128343-0 |
| title | Accounting theory conceptual issues in a political and economic environment |
| title_auth | Accounting theory conceptual issues in a political and economic environment |
| title_exact_search | Accounting theory conceptual issues in a political and economic environment |
| title_full | Accounting theory conceptual issues in a political and economic environment Harry I. Wolk ; James L. Dodd ; John J. Rozycki |
| title_fullStr | Accounting theory conceptual issues in a political and economic environment Harry I. Wolk ; James L. Dodd ; John J. Rozycki |
| title_full_unstemmed | Accounting theory conceptual issues in a political and economic environment Harry I. Wolk ; James L. Dodd ; John J. Rozycki |
| title_short | Accounting theory |
| title_sort | accounting theory conceptual issues in a political and economic environment |
| title_sub | conceptual issues in a political and economic environment |
| topic | Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Rechnungslegung |
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