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Accounting Theory: Text and Readings / Edition 5
     

Accounting Theory: Text and Readings / Edition 5

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

ISBN-10: 0471305324

ISBN-13: 9780471305323

Pub. Date: 10/28/1994

Publisher: Wiley

This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It

Overview

This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It features the latest International Accounting Standards Committee standards by integrating comparisons of international standards with U.S. standards in each appropriate chapter. This edition includes ten new articles and integrates FASB dissents into discussions of the topics.

Product Details

ISBN-13:
9780471305323
Publisher:
Wiley
Publication date:
10/28/1994
Edition description:
Older Edition
Pages:
856
Product dimensions:
6.34(w) x 9.33(h) x 1.69(d)

Table of Contents

1. The Development of Accounting Theory.

2. Research Methodology and Theories on the Uses of Accounting Information.

3. Income Concepts.

4. Financial Statements I: The Income Statement.

5. Financial Statements II: The Balance Sheet and the Statement of Cash Flows.

6. International Accounting.

7. Working Capital.

8. Long Term Assets I.

9. Long-Term Assets II: Investments and Intangibles.

10. Long-Term Liabilities.

11. Accounting for Income Taxes.

12. Leases.

13. Pensions and Other Post-Retirement Benefits.

14. Equity.

15. Accounting for Multiple Entities.

16. Financial Reporting Disclosure Requirements and Ethical Responsibilities.

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