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Financial Accounting Theory and Analysis: Text and Cases,9781118582794
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Financial Accounting Theory and Analysis: Text and Cases

by ; ;
Edition:
11th
ISBN13:

9781118582794

ISBN10:
1118582799
Format:
Paperback
Pub. Date:
10/14/2013
Publisher(s):
John Wiley & Sons Inc
List Price: $238.66

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Summary

Financial Accounting Theory and Analysis 11th Edition continues to focus on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today’s increasingly global economy. The 11th Edition incorporates all new standards or exposure drafts from the FASB and IASB released, including an updated revenue recognition section with the FASB’s discussion of the “milestone method” integrated. The revenue recognition section has been updated to include the FASB’s new revised exposure drafts, Revenue from Contracts with Customers. The discussion of comprehensive income has been updated to include the new reporting requirement. The new edition also includes updated discussions of offsetting assets and liabilities and the FASB’s new ASU on the topic. The text now includes goodwill updates and the new fair guidelines.Financial Accounting Theory and Analysis 11th Edition contains an updated transfer and receivables section, which now incorporates a discussion of Lehman Brothers bankruptcy and Repo 105 transactions.

Table of Contents

1. THE DEVELOPMENT OF ACCOUNTING THEORY                                   

The Early History of Accounting                                                   

Accounting in the United States since 1930                                 

The Role of Ethics in Accounting                                                  

International Accounting Standards                                             

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                               

2. THE PURSUIT OF THE CONCEPTUAL FRAMEWORK                             

The Early Theorists                                                                           

Early Authoritative and Semi-Authoritatve Organizational

Attempts to Develop the Conceptual Framework of Accounting

The FASB’s Conceptual Framework Project                               

Principles-Based versus Rules-Based Accounting Standards   

International Convergence                                                             

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                               

3. INTERNATIONAL ACCOUNTING                                                                           

International Business Accounting Issues     

The Development of Accounting Systems                                 

Preparation of Financial Statements for Foreign Users             

The International Accounting Standards Committee                

Revising the IASB’s Constitution                                                  

The Uses of International Accounting Standards                       

The IASB and the IOSCO                                                               

The IASB Annual Improvements Project                                    

The Use of IASC Standards                                                            

The IASB-FASB Convergence Project                                         

The Impact of International versus U.S. GAAP Accounting Standards  

Standards Overload                                                                          

Framework for the Preparation and Presentation of
Financial Statements                                                

IAS No. 1 and IFRS No. 1                                                               

Cases                                                                                   

FASB ASC Research                                                         

Room for Debate                                                               

4. RESEARCH METHODOLOGY AND THEORIES ON THE USES OF ACCOUNTING INFORMATION                                            

Research Methodology                                                   

The Outcomes of Providing Accounting Information  115

The Relationship among Research,
Education, and Practice                                          

Cases                                                                                   

FASB ASC Research                                                        

Room for Debate                                                               

5. INCOME CONCEPTS                                                                                           

The Nature of Income                                                     

Income Recognition

Earnings Quality, Earnings Management, and
Fraudulent Financial Reporting                               

Cases                                                                                   

FASB ASC Research                                                        

Room for Debate                                                               

6. FINANCIAL STATEMENTS I: THE INCOME STATEMENT                    

The Economic Consequences of Financial Reporting

Income Statement Elements                                          

Statement Format                                                            

Proposed Format of the Statement of
Comprehensive Income                                          

The Value of Corporate Earnings                                  

International Accounting Standards                             

Cases

FASB ASC Research                                                        

Room for Debate                                                               

7. FINANCIAL STATEMENTS II: THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS       

The Balance Sheet                                                            

Fair Value Measurements under SFAS No. 157          

Proposed Format of the Statement of
Financial Position                                                      

Evaluating a Company’s Financial Position               

The Statement of Cash Flows                                        

Financial Analysis of Cash-flow Information             

International Accounting Standards                             

Cases                                                                                   

FASB ASC Research                                                         

Room for Debate                                                               

8. WORKING CAPITAL                                                                                           

Development of the Working Capital Concept           

Current Usage                                                                     

Components of Working Capital                                   

Financial Analysis of a Company’s
Working Capital Position                                         

International Accounting Standards                              

Cases                                                                                    

FASB ASC Research                                                         

Room for Debate                                                                

9. LONG-TERM ASSETS I: PROPERTY, PLANT, AND EQUIPMENT          

Property, Plant, and Equipment                                      

Financial Analysis of Property, Plant, and Equipment               

International Accounting Standards                              

Cases                                                                                    

FASB ASC Research                                                         

Room for Debate                                                                

10. LONG-TERM ASSETS II: INVESTMENTS AND INTANGIBLES             

Investments in Equity Securities                                                     

Investments in Debt Securities                                                        

Impairment of Investments in Unsecuritized Debt                     

Transfers of Financial Assets                                                          

Intangibles                                                                                          

Financial Analysis of Investments and Intangibles                    

International Accounting Standards                                              

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

11. LONG-TERM LIABILITIES                                                                               

The Definition of Liabilities                                                             

Recognition and Measurement of Liabilities                               

Contents

Debt versus Equity                                                                            

Long-Term Debt Classification                                                      

Other Liability Measurement Issues                                              

Troubled Debt Restructurings                                                         

Financial Analysis of Long-Term Debt                                        

International Accounting Standards                                             

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

12. ACCOUNTING FOR INCOME TAXES                                                            

Historical Perspective                                                                       

The Income Tax Allocation Issue                                                 

SFAS No. 109                                                                                     

Financial Analysis of Income Taxes                                            

International Accounting Standards                                             

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

13. LEASES                                                                                                                   

Accounting for Leases                                                                     

Financial Analysis of Leases                                                         

International Accounting Standards                                             

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                               

14. PENSIONS AND OTHER POSTRETIREMENT BENEFITS                        

Historical Perspective                                                                        

Accounting for the Pension Fund                                                   

The Employee Retirement Income Security Act          

Other Postretirement Benefits                                                         

SFAS No. 132                                                                                     

SFAS No. 158                                                                                     

Financial Analysis of Pension and Other Postretirement Benefits            

International Accounting Standards                                              

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

15. EQUITY                                                                                    

Theories of Equity                                                                             

Definition of Equity                                                                          

Reporting Equity                                                                                

Financial Analysis of Stockholders’ Equity                                  

International Accounting Standards                                              

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

16. ACCOUNTING FOR MULTIPLE ENTITIES                                                  

Business Combinations                                                                    

Accounting for Business Combinations                                        

Business Combinations II                                                                

Theories of Consolidation                                                                

Noncontrolling Interest                                                                     

Drawbacks of Consolidation                                                           

Special-Purpose Entities                                                                   

Segment Reporting                                                                            

Foreign Currency Translation                                                          

International Accounting Standards                                              

Cases          

FASB ASC Research                                                                         

Room for Debate                                                                                

17. FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSIBILITIES          

Recognition and Measurement Criteria                                        

Areas Directly Affected by Existing FASB Standards—
Supplementary Information                                           

Other Means of Financial Reporting                              

Other Useful Information for Investment, Credit,  and Similar Decisions              

Securities and Exchange Commission                                           

Ethical Responsibilities                                                                     

International Accounting Standards                                              

Cases                                                                                                    

FASB ASC Research                                                                         

Room for Debate                                                                                

Index 



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