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Accounting Theory Conceptual Issues in a Political and Economic Environment

298,99 €

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.07.2016

Verlag

O'Reilly

Seitenzahl

672

Maße (L/B/H)

24,1/19,6/4 cm

Gewicht

1280 g

Auflage

9. überarbeitete Auflage

Sprache

Englisch

ISBN

978-1-4833-7502-1

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

01.07.2016

Verlag

O'Reilly

Seitenzahl

672

Maße (L/B/H)

24,1/19,6/4 cm

Gewicht

1280 g

Auflage

9. überarbeitete Auflage

Sprache

Englisch

ISBN

978-1-4833-7502-1

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: [email protected]

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  • Produktbild: Accounting Theory
  • Produktbild: Accounting Theory
  • Chapter 1: An Introduction to Accounting Theory
    Accounting Theory and Policy Making
    The Role of Measurement in Accounting
    Plan of This Book
    Appendix 1-A: Valuation Systems
    Chapter 2: Accounting Theory and Accounting Research
    Accounting Research and Scientific Method
    Is Accounting an Art or a Science?
    Directions in Accounting Research
    A Scientific Revolution in Accounting?
    Chapter 3: Development of the Institutional Structure of Financial Accounting
    Accounting in the United States Prior to 1930
    Formative Years, 1930-1946
    Postwar Period, 1946-1959
    Modern Period, 1959 to the Present
    Chapter 4: The Economics of Financial Reporting Regulation
    The Case for Unregulated Markets for Accounting Information
    The Case for Regulated Markets for Accounting Information
    Imperfections of Accounting Regulation
    The Regulatory Process
    Economic Consequences of Accounting Policy
    Chapter 5: Postulates, Principles, and Concepts
    Postulates and Principles
    Basic Concepts Underlying Historical Costing
    Equity Theories
    Appendix 5-A: The Basic Postulates of Accounting (ARS 1)
    Appendix 5-B: A Tentative Set of Broad Accounting Principles for Business Enterprises (ARS 3)
    Chapter 6: The Search for Objectives
    ASOBAT
    APB Statement 4
    The Trueblood Committee Report
    SATTA
    User Objectives and User Diversity
    Chapter 7: The FASB's Conceptual Framework
    The FASB's Conceptual Framework
    The Conceptual Framework as a Codificational Document
    Empirical Research on the Conceptual Framework
    Assessing the Conceptual Framework
    Chapter 8: Usefulness of Accounting Information to Investors and Creditors
    Earnings, Dividends, and Stock Prices
    Residual Income Models
    Background on Risk and Return
    Introduction to Capital Markets Research in Accounting
    The Value of Accounting Information: Evidence From Return Data
    The Value of Accounting Information: Evidence From Direct Valuation
    Accounting Data and Creditors
    Importance of Earnings Forecasting
    Empirical Research and Standard Setting
    Chapter 9: Uniformity and Disclosure: Some Policy-Making Directions
    What Underlies the Choice Among Accounting Methods?
    Uniformity
    The Usefulness of Accounting Allocations
    Disclosure
    Improving Accounting Standards
    Chapter 10: International Accounting
    National Accounting Differences
    International Harmonization of Accounting Standards
    Chapter 11: The Balance Sheet
    The Relationship Between the Balance Sheet and the Income Statement
    Assets
    Liabilities
    Owners¿ Equity
    Financial Instruments
    Classification in the Balance Sheet
    Appendix 11-A: A Simple Example of a Weather Derivative
    Chapter 12: The Income Statement
    Income Definitions
    Revenues and Gains
    Expenses and Losses
    Future Events and Accounting Recognition
    Current Operating Versus All-Inclusive Income
    Nonoperating Sections
    Earnings per Share
    Special Subjects Concerning Income Measurement
    Earnings Management
    Income Statement Developments
    Chapter 13: Statement of Cash Flows
    The Statement of Changes in Financial Position
    The Motivation for a Cash Flow Statement
    Requirements of the Cash Flow Statement
    Classification Problems of SFAS No. 95
    Analytical Usefulness of the Cash Flow Statement
    Cash and Funds Flow Research
    Improving the SCF
    Chapter 14: Income Taxes and Financial Accounting
    Income Tax Allocation
    The Asset-Liability Orientation of SFAS No. 109
    Empirical Research on Income Tax Allocation
    International Accounting Standards (IAS)
    Improving Accounting Standards
    Chapter 15: Pensions and Other Postretirement Benefits
    Overview of Pension Plans
    Development of Pension Accounting Standards
    Postretirement Benefits Other Than Pensions
    International Accounting Standards (IAS)
    Improving Accounting Standards
    Appendix 16-A: Illustration of Pension Expense Determination and Actuarial Funding Methods
    Chapter 16: Leases
    The Lease Contract
    The Evolution of Lease Accounting Standards
    FASB and IASB Joint Exposure Draft on Accounting for Leases
    Improving Accounting Standards
    Chapter 17: Intercorporate Equity Investments
    Relevant Circumstances
    Consolidation
    The Equity Method
    The Fair Value Method
    Defining the Reporting Entity
    Translation of Foreign Operations
    IASB Standards
    Improving Accounting Standards
    Appendix 17-A: Special Purpose Entities, Variable Interest Entities, and the Downfall of Enron