Updated, refocused, and revised, this ninth edition helps readers build strong critical thinking skills and a sound theoretical background. They’ll quickly learn how to apply concepts in order to evaluate accounting practice in today’s increasingly global world economy. The book’s unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.
目 錄
he 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 Concept.
6. Financial Statements I: The Income Statement.
7. Financial Statements II: The Balance Sheet.
And 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.
