Rent 9780470646281 | Financial Accounting Theory and Analysis: Text and Cases, 10th Edition | Richard G. Schroeder; Myrtle W. Clark; Jack M. Cathey @knetbooks.com

Summary Table of Contents

Updated and revised, this tenth edition helps accountants build strong critical thinking skills and a sound theoretical background. This textbook enables them to evaluate accounting practice in today's increasingly global world economy. This textbook presents the Accounting Theory in a simple to understand manner.

A unique and timely collection of cases and readings cover all areas of accounting and shows how the latest accounting standards impact decision making. New FASB codification cases provide up-to... MORE

Preface	p. iii
The Development of Accounting Theory	p. 1
The Early History of Accounting	p. 2
Accounting in the United States since 1930	p. 5
The Role of Ethics in Accounting	p. 21
International Accounting Standards	p. 25
Cases	p. 27
FASB ASC Research	p. 29
Room for Debate	p. 30
The Pursuit of the Conceptual ... MOREFramework	p. 31
The Early Theorists	p. 31
Early Authoritative and Semi-Authoritatve Organizational Attempts to Develop the Conceptual Framework of Accounting	p. 34
The FASB's Conceptual Framework Project	p. 45
Principles-Based versus Rules-Based Accounting Standards	p. 58
International Convergence	p. 63
Cases	p. 73
FASB ASC Research	p. 76
Room for Debate	p. 77
International Accounting	p. 78
International Business Accounting Issues	p. 79
The Development of Accounting Systems	p. 79
Preparation of Financial Statements for Foreign Users	p. 81
The International Accounting Standards Committee	p. 82
Revising the IASB's Constitution	p. 88
The Uses of International Accounting Standards	p. 90
Current Issues	p. 91
The IASB Annual Improvements Project	p. 92
The Use of IASC Standards	p. 93
The IASB-FASB Convergence Project	p. 93
The Impact of International versus U.S. GAAP Accounting Standards	p. 97
Standards Overload	p. 99
Framework for the Preparation and Presentation of Financial Statements	p. 100
Comparison of the IASB's and FASB's Conceptual Frameworks	p. 103
IAS No. 1 and IFRS No. 1	p. 107
Cases	p. 109
FASB ASC Research	p. 110
Room for Debate	p. 111
Research Methodology and Theories on the Uses of Accounting Information	p. 112
Research Methodology	p. 113
The Outcomes of Providing Accounting Information	p. 115
The Relationship Among Research, Education, and Practice	p. 129
Cases	p. 130
FASB ASC Research	p. 132
Room for Debate	p. 132
Income Concepts	p. 134
The Nature of Income	p. 136
Income Recognition	p. 141
Earnings Quality, Earnings Management, and Fraudulent Financial Reporting	p. 154
Cases	p. 159
FASB ASC Research	p. 163
Room for Debate	p. 164
Financial Statements I: The Income Statement	p. 166
The Economic Consequences of Financial Reporting	p. 166
Income Statement Elements	p. 167
Statement Format	p. 168
Proposed Format of the Statement of Comprehensive Income	p. 192
The Value of Corporate Earnings	p. 195
International Accounting Standards	p. 199
Cases	p. 203
FASB ASC Research	p. 209
Room for Debate	p. 210
Financial Statements II: The Balance Sheet and the Statement of Cash Flows	p. 211
The Balance Sheet	p. 212
Fair Value Measurements Under SFAS No. 157	p. 224
Proposed Format of the Statement of Financial Position	p. 229
Evaluating a Company's Financial Position	p. 231
The Statement of Cash Flows	p. 235
Financial Analysis of Cash-flow Information	p. 246
International Accounting Standards	p. 247
Cases	p. 249
FASB ASC Research	p. 253
Room for Debate	p. 254
Working Capital	p. 255
Development of the Working Capital Concept	p. 255
Current Usage	p. 257
Components of Working Capital	p. 258
Financial Analysis of a Company's Working Capital Position	p. 270
International Accounting Standards	p. 276
Cases	p. 277
FASB ASC Research	p. 281
Room for Debate	p. 282
Long-Term Assets I: Property, Plant, and Equipment	p. 284
Property, Plant, and Equipment	p. 284
Financial Analysis of Property, Plant, and Equipment	p. 289
International Accounting Standards	p. 300
Cases	p. 305
FASB ASC Research	p. 310
Room for Debate	p. 311
Long-Term Assets II: Investments and Intangibles	p. 313
Investments in Equity Securities	p. 313
Investments in Debt Securities	p. 322
Impairment of Investments in Unsecuritized Debt	p. 325
Transfers of Financial Assets	p. 326
Intangibles	p. 327
Financial Analysis of Investments and Intangibles	p. 337
International Accounting Standards	p. 337
Cases	p. 343
FASB ASC Research	p. 347
Room for Debate	p. 348
Long-Term Liabilities	p. 350
The Definition of Liabilities	p. 351
Recognition and Measurement of Liabilities	p. 352
Debt versus Equity	p. 352
Long-Term Debt Classification	p. 357
Other Liability Measurement Issues	p. 370
Troubled Debt Restructurings	p. 375
Financial Analysis of Long-Term Debt	p. 378
International Accounting Standards	p. 381
Cases	p. 385
FASB ASC Research	p. 390
Room for Debate	p. 392
Accounting for Income Taxes	p. 393
Historical Perspective	p. 393
The Income Tax Allocation Issue	p. 395
SFAS No. 109	p. 411
Financial Analysis of Income Taxes	p. 417
International Accounting Standards	p. 420
Cases	p. 423
FASB ASC Research	p. 426
Room for Debate	p. 427
Leases	p. 429
Accounting for Leases	p. 430
Financial Analysis of Leases	p. 444
International Accounting Standards	p. 447
Cases	p. 449
FASB ASC Research	p. 453
Room for Debate	p. 454
Pensions and Other Postretirement Benefits	p. 456
Historical Perspective	p. 458
Accounting for the Pension Fund	p. 469
The Employee Retirement Income Security Act	p. 470
Other Postretirement Benefits	p. 470
SFAS No. 132	p. 473
SFAS No. 158	p. 473
Financial Analysis of Pension and Other Postretirement Benefits	p. 475
International Accounting Standards	p. 476
Cases	p. 477
FASB ASC Research	p. 479
Room for Debate	p. 481
Equity	p. 482
Theories of Equity	p. 483
Definition of Equity	p. 488
Reporting Equity	p. 491
Financial Analysis of Stockholders' Equity	p. 505
International Accounting Standards	p. 506
Cases	p. 508
FASB ASC Research	p. 513
Room for Debate	p. 514
Accounting for Multiple Entities	p. 515
Business Combinations	p. 515
Accounting for Business Combinations	p. 516
Business Combinations II	p. 522
Theories of Consolidation	p. 525
Noncontrolling Interest	p. 526
Drawbacks of Consolidation	p. 529
Special-Purpose Entities	p. 530
Segment Reporting	p. 531
Foreign Currency Translation	p. 536
International Accounting Standards	p. 544
Cases	p. 548
FASB ASC Research	p. 551
Room for Debate	p. 552
Financial Reporting Disclosure Requirements and Ethical Responsibilities	p. 554
Recognition and Measurement Criteria	p. 554
Areas Directly Affected by Existing FASB Standards-Supplementary Information	p. 558
Other Means of Financial Reporting	p. 562
Other Useful Information for Investment, Credit, and Similar Decisions	p. 565
Securities and Exchange Commission	p. 567
Ethical Responsibilities	p. 576
International Accounting Standards	p. 583
Cases	p. 584
FASB ASC Research	p. 588
Room for Debate	p. 590
Index	p. 593
Table of Contents provided by Ingram. All Rights Reserved.

RENT TEXTBOOKS

Financial Accounting Theory and Analysis: Text and Cases, 10th Edition

Why Rent from Knetbooks?

Top 5 reasons to order all your textbooks from Knetbooks:

Related Products