Accounting Theory : Text and Readings （7TH）

Schroeder, Richard G.

John Wiley and Sons (WIE)（2002/08発売）

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製本 Hardcover:ハードカバー版／ページ数 608 p.
言語 ENG
商品コード 9780471428251
DDC分類 657

Full Description

This title serves as an excellent review material for the financial portion of the CPA Exam. It provides alternatives to current practice. It evaluates conclusions reached by APB and FASB, using readings and research documented at the end of each chapter.

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.