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Financial Accounting Theory and Analysis: Text and Cases, 10th Edition,9780470646281
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Financial Accounting Theory and Analysis: Text and Cases, 10th Edition

by ; ;
Edition:
10th
ISBN13:

9780470646281

ISBN10:
0470646284
Format:
Hardcover
Pub. Date:
9/1/2010
Publisher(s):
Wiley

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Financial Accounting Theory and Analysis: Text and Cases, 10th Edition: 5 out of 5 stars based on 1 user reviews.

Summary

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-date information. Room for Debate cases in each chapter, as well as updated disclosure examples throughout the book, also engage accountants as they learn how the material relates to their profession.

Table of Contents

Prefacep. iii
The Development of Accounting Theoryp. 1
The Early History of Accountingp. 2
Accounting in the United States since 1930p. 5
The Role of Ethics in Accountingp. 21
International Accounting Standardsp. 25
Casesp. 27
FASB ASC Researchp. 29
Room for Debatep. 30
The Pursuit of the Conceptual Frameworkp. 31
The Early Theoristsp. 31
Early Authoritative and Semi-Authoritatve Organizational Attempts to Develop the Conceptual Framework of Accountingp. 34
The FASB's Conceptual Framework Projectp. 45
Principles-Based versus Rules-Based Accounting Standardsp. 58
International Convergencep. 63
Casesp. 73
FASB ASC Researchp. 76
Room for Debatep. 77
International Accountingp. 78
International Business Accounting Issuesp. 79
The Development of Accounting Systemsp. 79
Preparation of Financial Statements for Foreign Usersp. 81
The International Accounting Standards Committeep. 82
Revising the IASB's Constitutionp. 88
The Uses of International Accounting Standardsp. 90
Current Issuesp. 91
The IASB Annual Improvements Projectp. 92
The Use of IASC Standardsp. 93
The IASB-FASB Convergence Projectp. 93
The Impact of International versus U.S. GAAP Accounting Standardsp. 97
Standards Overloadp. 99
Framework for the Preparation and Presentation of Financial Statementsp. 100
Comparison of the IASB's and FASB's Conceptual Frameworksp. 103
IAS No. 1 and IFRS No. 1p. 107
Casesp. 109
FASB ASC Researchp. 110
Room for Debatep. 111
Research Methodology and Theories on the Uses of Accounting Informationp. 112
Research Methodologyp. 113
The Outcomes of Providing Accounting Informationp. 115
The Relationship Among Research, Education, and Practicep. 129
Casesp. 130
FASB ASC Researchp. 132
Room for Debatep. 132
Income Conceptsp. 134
The Nature of Incomep. 136
Income Recognitionp. 141
Earnings Quality, Earnings Management, and Fraudulent Financial Reportingp. 154
Casesp. 159
FASB ASC Researchp. 163
Room for Debatep. 164
Financial Statements I: The Income Statementp. 166
The Economic Consequences of Financial Reportingp. 166
Income Statement Elementsp. 167
Statement Formatp. 168
Proposed Format of the Statement of Comprehensive Incomep. 192
The Value of Corporate Earningsp. 195
International Accounting Standardsp. 199
Casesp. 203
FASB ASC Researchp. 209
Room for Debatep. 210
Financial Statements II: The Balance Sheet and the Statement of Cash Flowsp. 211
The Balance Sheetp. 212
Fair Value Measurements Under SFAS No. 157p. 224
Proposed Format of the Statement of Financial Positionp. 229
Evaluating a Company's Financial Positionp. 231
The Statement of Cash Flowsp. 235
Financial Analysis of Cash-flow Informationp. 246
International Accounting Standardsp. 247
Casesp. 249
FASB ASC Researchp. 253
Room for Debatep. 254
Working Capitalp. 255
Development of the Working Capital Conceptp. 255
Current Usagep. 257
Components of Working Capitalp. 258
Financial Analysis of a Company's Working Capital Positionp. 270
International Accounting Standardsp. 276
Casesp. 277
FASB ASC Researchp. 281
Room for Debatep. 282
Long-Term Assets I: Property, Plant, and Equipmentp. 284
Property, Plant, and Equipmentp. 284
Financial Analysis of Property, Plant, and Equipmentp. 289
International Accounting Standardsp. 300
Casesp. 305
FASB ASC Researchp. 310
Room for Debatep. 311
Long-Term Assets II: Investments and Intangiblesp. 313
Investments in Equity Securitiesp. 313
Investments in Debt Securitiesp. 322
Impairment of Investments in Unsecuritized Debtp. 325
Transfers of Financial Assetsp. 326
Intangiblesp. 327
Financial Analysis of Investments and Intangiblesp. 337
International Accounting Standardsp. 337
Casesp. 343
FASB ASC Researchp. 347
Room for Debatep. 348
Long-Term Liabilitiesp. 350
The Definition of Liabilitiesp. 351
Recognition and Measurement of Liabilitiesp. 352
Debt versus Equityp. 352
Long-Term Debt Classificationp. 357
Other Liability Measurement Issuesp. 370
Troubled Debt Restructuringsp. 375
Financial Analysis of Long-Term Debtp. 378
International Accounting Standardsp. 381
Casesp. 385
FASB ASC Researchp. 390
Room for Debatep. 392
Accounting for Income Taxesp. 393
Historical Perspectivep. 393
The Income Tax Allocation Issuep. 395
SFAS No. 109p. 411
Financial Analysis of Income Taxesp. 417
International Accounting Standardsp. 420
Casesp. 423
FASB ASC Researchp. 426
Room for Debatep. 427
Leasesp. 429
Accounting for Leasesp. 430
Financial Analysis of Leasesp. 444
International Accounting Standardsp. 447
Casesp. 449
FASB ASC Researchp. 453
Room for Debatep. 454
Pensions and Other Postretirement Benefitsp. 456
Historical Perspectivep. 458
Accounting for the Pension Fundp. 469
The Employee Retirement Income Security Actp. 470
Other Postretirement Benefitsp. 470
SFAS No. 132p. 473
SFAS No. 158p. 473
Financial Analysis of Pension and Other Postretirement Benefitsp. 475
International Accounting Standardsp. 476
Casesp. 477
FASB ASC Researchp. 479
Room for Debatep. 481
Equityp. 482
Theories of Equityp. 483
Definition of Equityp. 488
Reporting Equityp. 491
Financial Analysis of Stockholders' Equityp. 505
International Accounting Standardsp. 506
Casesp. 508
FASB ASC Researchp. 513
Room for Debatep. 514
Accounting for Multiple Entitiesp. 515
Business Combinationsp. 515
Accounting for Business Combinationsp. 516
Business Combinations IIp. 522
Theories of Consolidationp. 525
Noncontrolling Interestp. 526
Drawbacks of Consolidationp. 529
Special-Purpose Entitiesp. 530
Segment Reportingp. 531
Foreign Currency Translationp. 536
International Accounting Standardsp. 544
Casesp. 548
FASB ASC Researchp. 551
Room for Debatep. 552
Financial Reporting Disclosure Requirements and Ethical Responsibilitiesp. 554
Recognition and Measurement Criteriap. 554
Areas Directly Affected by Existing FASB Standards-Supplementary Informationp. 558
Other Means of Financial Reportingp. 562
Other Useful Information for Investment, Credit, and Similar Decisionsp. 565
Securities and Exchange Commissionp. 567
Ethical Responsibilitiesp. 576
International Accounting Standardsp. 583
Casesp. 584
FASB ASC Researchp. 588
Room for Debatep. 590
Indexp. 593
Table of Contents provided by Ingram. All Rights Reserved.


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