Accounting Theory: Text and Readings / Edition 5

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Overview

Updated, refocused, and revised, this Eighth Edition of Financial Accounting Theory and Analysis will help you build strong critical thinking skills and a sound theoretical background so you can evaluate accounting practice in today's increasingly global world economy. The text's unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.
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Editorial Reviews

Booknews
Twenty years in the making, this latest edition<-->by 41 authors<--> features emphasis on the relationship of accounting practice to theory, evaluation of the International Accounting Standards, new case studies (based on Internet-accessible company financial statements), and new debate topics. Chapters focus on: the development of accounting theory, research methodology and data applications, income concepts, financial statements, international accounting, working capital, long-term assets and liabilities, income taxes, leases, pensions, equity, multiple entities, and ethics and financial disclosure. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780471305323
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 10/28/1994
  • Edition description: Older Edition
  • Edition number: 5
  • Pages: 856
  • Product dimensions: 6.32 (w) x 9.30 (h) x 1.72 (d)

Table of Contents

1 The development of accounting theory 1
2 The pursuit of the conceptual framework 30
3 International accounting 70
4 Research methodology and theories on the uses of accounting information 101
5 Income concepts 126
6 Financial statements I : the income statement 161
7 Financial statements II : the balance sheet and the statement of cash flows 207
8 Working capital 243
9 Long-term assets I : property, plant, and equipment 273
10 Long-term assets II : investments and intangibles 304
11 Long-term liabilities 342
12 Accounting for income taxes 383
13 Leases 416
14 Pensions and other postretirement benefits 445
15 Equity 470
16 Accounting for multiple entities 504
17 Financial reporting disclosure requirements and ethical responsibilities 542
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