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Financial Accounting Theory and Analysis Edition 12 by Richard G. Schroeder EBOOK PDF Instant Download
Table of Contents
COVER
TITLE PAGE
PREFACE
CHAPTER 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
CHAPTER 2: THE PURSUIT OF THE CONCEPTUAL FRAMEWORK
THE EARLY THEORISTS
EARLY AUTHORITATIVE AND SEMI?AUTHORITATIVE ORGANIZATIONAL ATTEMPTS TO DEVELOP THE CONCEPTUAL FRAMEWORK OF ACCOUNTING
THE FASB’S CONCEPTUAL FRAMEWORK PROJECT
STATEMENT OF FINANCIAL ACCOUNTING CONCEPTS NO. 6: “ELEMENTS OF FINANCIAL STATEMENTS OF BUSINESS ENTERPRISES”
STATEMENT OF FINANCIAL ACCOUNTING CONCEPTS NO. 7: “USING CASH FLOW INFORMATION AND PRESENT VALUE IN ACCOUNTING MEASUREMENTS”
RECENT DEVELOPMENTS
PRINCIPLES?BASED VERSUS RULES?BASED ACCOUNTING STANDARDS
INTERNATIONAL CONVERGENCE
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 3: INTERNATIONAL ACCOUNTING
INTERNATIONAL BUSINESS ACCOUNTING ISSUES
THE DEVELOPMENT OF ACCOUNTING SYSTEMS
PREPARATION OF FINANCIAL STATEMENTS FOR FOREIGN USERS
THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
THE IFRS FOUNDATION CONSTITUTION
THE USES OF INTERNATIONAL ACCOUNTING STANDARDS
THE IASC AND THE IOSCO
THE IASB ANNUAL IMPROVEMENTS PROJECT
THE USE OF IASC STANDARDS
IASB–FASB CONVERGENCE
THE EFFECTS 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
CHAPTER 4: RESEARCH METHODOLOGY AND THEORIES ON THE USES OF ACCOUNTING INFORMATION
RESEARCH METHODOLOGY
THE OUTCOMES OF PROVIDING ACCOUNTING INFORMATION
THE RELATIONSHIP AMONG RESEARCH, EDUCATION, AND PRACTICE
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 5: INCOME CONCEPTS, REVENUE RECOGNITION AND MATCHING
THE NATURE OF INCOME
ECONOMIC VERSUS ACCOUNTING INCOME
REVENUE RECOGNITION
MATCHING
INCOME RECOGNITION CONSTRAINTS
EARNINGS QUALITY, EARNINGS MANAGEMENT, AND FRAUDULENT FINANCIAL REPORTING
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 6: FINANCIAL STATEMENT 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
CHAPTER 7: FINANCIAL STATEMENTS II: THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS
THE BALANCE SHEET
FAIR VALUE MEASUREMENTS
PROPOSED FORMAT OF THE STATEMENT OF FINANCIAL POSITION
EVALUATING A COMPANY’S FINANCIAL POSITION
THE STATEMENT OF CASH FLOWS
PROPOSED FORMAT OF THE STATEMENT OF CASH FLOWS
FINANCIAL ANALYSIS OF CASH?FLOW INFORMATION
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 8: WORKING CAPITAL
DEVELOPMENT OF THE WORKING CAPITAL CONCEPT
CURRENT USAGE
COMPONENTS OF WORKING CAPITAL
WORKING CAPITAL MANAGEMENT
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 9: LONG?TERM ASSETS I: PROPERTY, PLANT, AND EQUIPMENT
PROPERTY, PLANT, AND EQUIPMENT
FINANCIAL ANALYSIS OF PROPERTY, PLANT, AND EQUIPMENT
COST ALLOCATION
CAPITAL AND REVENUE EXPENDITURES
RECOGNITION AND MEASUREMENT ISSUES
IMPAIRMENT OF VALUE
ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 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
CHAPTER 11: LONG?TERM LIABILITIES
THE DEFINITION OF LIABILITIES
RECOGNITION AND MEASUREMENT OF LIABILITIES
DEBT VERSUS EQUITY
CLASSIFICATION OF LONG?TERM DEBT
OTHER LIABILITY MEASUREMENT ISSUES
TROUBLED DEBT RESTRUCTURINGS
FINANCIAL ANALYSIS OF LONG?TERM DEBT
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 12: ACCOUNTING FOR INCOME TAXES
HISTORICAL PERSPECTIVE
THE INCOME TAX ALLOCATION ISSUE
FINANCIAL ANALYSIS OF INCOME TAXES
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 13: LEASES
ACCOUNTING FOR LEASES
FINANCIAL ANALYSIS OF LEASES
CURRENT DEVELOPMENTS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 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
CURRENT DEVELOPMENTS
FINANCIAL ANALYSIS OF PENSION AND OTHER POSTRETIREMENT BENEFITS
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 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
CHAPTER 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
VARIABLE INTEREST ENTITIES
SEGMENT REPORTING
FOREIGN CURRENCY TRANSLATION
INTERNATIONAL ACCOUNTING STANDARDS
CASES
FASB ASC RESEARCH
ROOM FOR DEBATE
CHAPTER 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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