Accounting Theory: Text and Readings / Edition 4by Richard G. Schroeder, Myrtle W. Clark, Lewis D. McCullers
Pub. Date: 01/28/1991
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.
- Publication date:
- Edition description:
- 4th ed
- Product dimensions:
- 6.32(w) x 9.30(h) x 1.42(d)
Table of Contents1. 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.
13. Pensions and Other Post-Retirement Benefits.
15. Accounting for Multiple Entities.
16. Financial Reporting Disclosure Requirements and Ethical Responsibilities.
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