Financial accounting theory and analysis : text readings and cases

Richard G. Schroeder · Myrtle W. Clark · Jack M. Cathey

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Preface.1. The Development of Accounting Theory.2. The Pursuit of the Conceptual Framework.3. International Accounting.4. Research Methodology and Theories on the Uses of Accounting Information.5. Income Concepts.6. Financial Statements I: The Income Statement.7. Financial Statements II: The Balance SheetA andA the Statement of Cash Flows.8. Working Capital.9. Long-Term Assets I: Property, Plant, and Equipment.10. Long-Term Assets II: Investments and Intangibles.11. Long-Term Liabilities.12. Accounting for Income Taxes.13. Leases.14. Pensions and Other Postretirement Benefits.15. Equity.16. Accounting for Multiple Entities.17. Financial Reporting Disclosure Requirements and Ethical Responsibilities.Index.

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2010Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage 2010The Equity Theories and Financial Reporting: An Analysis 2007Financial accounting: an epistemological research note

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