Accounting Theory: Text and Readings / Edition 4

Accounting Theory: Text and Readings / Edition 4

by Richard G. Schroeder, Myrtle W. Clark, Lewis D. McCullers
     
 

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… See more details below

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.

Product Details

ISBN-13:
9780471527695
Publisher:
Wiley
Publication date:
01/28/1991
Edition description:
4th ed
Pages:
769
Product dimensions:
6.32(w) x 9.30(h) x 1.42(d)

Table of Contents

1The development of accounting theory1
2The pursuit of the conceptual framework30
3International accounting70
4Research methodology and theories on the uses of accounting information101
5Income concepts126
6Financial statements I : the income statement161
7Financial statements II : the balance sheet and the statement of cash flows207
8Working capital243
9Long-term assets I : property, plant, and equipment273
10Long-term assets II : investments and intangibles304
11Long-term liabilities342
12Accounting for income taxes383
13Leases416
14Pensions and other postretirement benefits445
15Equity470
16Accounting for multiple entities504
17Financial reporting disclosure requirements and ethical responsibilities542

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