Richard Schroeder, Myrtle Clark, and Jack Cathey have updated, refocused, and revised the 10th edition of Financial Accounting Theory and Analysis to provide students and professionals with the theoretical background they need to keep up with Convergence issues and succeed in today’s increasingly global economy. Edition after edition, they focus on showing readers how accounting standards directly affect daily decision making on the job and give them the tools they need to best utilise the power of the Internet in their profession. The unique “Solving the FARS Cases with the FASB Codification” supplement prepares users to succeed on the new CPA exam and beyond.
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 Concepts
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 Post-Retirement Benefits
15. Equity
16. Accounting for Multiple Entities
17. Financial Reporting Disclosure Requirements and Ethical Responsibilities
