Accounting theory and analysis : text cases and readings / Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey
Imprint
New York : Wiley, c2001
Edition
7th ed
Descript
viii, 568 p. ; 24 cm
CONTENT
The development of accounting theory -- Research methodology and theories of the used of accounting information -- Income concepts -- Financial statements 1: the income statement -- Financial statements 2: the balance sheet and the statement of cash flows -- International accounting -- Working capital -- Long-term assets 1: property, plant, and equipment -- Long-term assets 2: investments and intangibles -- Long-term liabilities -- Accounting for income taxes -- Leases -- Pensions and other postretirement benefits -- Equity -- Accounting for multiple entities -- Financial reporting disclosure requirements and ethical responsibilites