| |
| |
| Preface | |
| |
| |
| |
| 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 | |
| |
| |
| |
| The Pursuit of the Conceptual Framework | |
| |
| |
| The Early Theorists | |
| |
| |
| Early Authoritative and Semi-Authoritatve Organizational Attempts to Develop the Conceptual Framework of Accounting | |
| |
| |
| The FASB's Conceptual Framework Project | |
| |
| |
| Principles-Based versus Rules-Based Accounting Standards | |
| |
| |
| International Convergence | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| International Accounting | |
| |
| |
| International Business Accounting Issues | |
| |
| |
| The Development of Accounting Systems | |
| |
| |
| Preparation of Financial Statements for Foreign Users | |
| |
| |
| The International Accounting Standards Committee | |
| |
| |
| Revising the IASB's Constitution | |
| |
| |
| The Uses of International Accounting Standards | |
| |
| |
| Current Issues | |
| |
| |
| The IASB Annual Improvements Project | |
| |
| |
| The Use of IASC Standards | |
| |
| |
| The IASB-FASB Convergence Project | |
| |
| |
| The Impact of International versus U.S. GAAP Accounting Standards | |
| |
| |
| Standards Overload | |
| |
| |
| Framework for the Preparation and Presentation of Financial Statements | |
| |
| |
| Comparison of the IASB's and FASB's Conceptual Frameworks | |
| |
| |
| IAS No. 1 and IFRS No. 1 | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| 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 | |
| |
| |
| |
| Income Concepts | |
| |
| |
| The Nature of Income | |
| |
| |
| Income Recognition | |
| |
| |
| Earnings Quality, Earnings Management, and Fraudulent Financial Reporting | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Financial Statements 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 | |
| |
| |
| |
| Financial Statements II: The Balance Sheet and the Statement of Cash Flows | |
| |
| |
| The Balance Sheet | |
| |
| |
| Fair Value Measurements Under SFAS No. 157 | |
| |
| |
| Proposed Format of the Statement of Financial Position | |
| |
| |
| Evaluating a Company's Financial Position | |
| |
| |
| The Statement of Cash Flows | |
| |
| |
| Financial Analysis of Cash-flow Information | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Working Capital | |
| |
| |
| Development of the Working Capital Concept | |
| |
| |
| Current Usage | |
| |
| |
| Components of Working Capital | |
| |
| |
| Financial Analysis of a Company's Working Capital Position | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Long-Term Assets I: Property, Plant, and Equipment | |
| |
| |
| Property, Plant, and Equipment | |
| |
| |
| Financial Analysis of Property, Plant, and Equipment | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| 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 | |
| |
| |
| |
| Long-Term Liabilities | |
| |
| |
| The Definition of Liabilities | |
| |
| |
| Recognition and Measurement of Liabilities | |
| |
| |
| Debt versus Equity | |
| |
| |
| Long-Term Debt Classification | |
| |
| |
| Other Liability Measurement Issues | |
| |
| |
| Troubled Debt Restructurings | |
| |
| |
| Financial Analysis of Long-Term Debt | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Accounting for Income Taxes | |
| |
| |
| Historical Perspective | |
| |
| |
| The Income Tax Allocation Issue | |
| |
| |
| SFAS No. 109 | |
| |
| |
| Financial Analysis of Income Taxes | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Leases | |
| |
| |
| Accounting for Leases | |
| |
| |
| Financial Analysis of Leases | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| 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 | |
| |
| |
| Financial Analysis of Pension and Other Postretirement Benefits | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Equity | |
| |
| |
| Theories of Equity | |
| |
| |
| Definition of Equity | |
| |
| |
| Reporting Equity | |
| |
| |
| Financial Analysis of Stockholders' Equity | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| Accounting for Multiple Entities | |
| |
| |
| Business Combinations | |
| |
| |
| Accounting for Business Combinations | |
| |
| |
| Business Combinations II | |
| |
| |
| Theories of Consolidation | |
| |
| |
| Noncontrolling Interest | |
| |
| |
| Drawbacks of Consolidation | |
| |
| |
| Special-Purpose Entities | |
| |
| |
| Segment Reporting | |
| |
| |
| Foreign Currency Translation | |
| |
| |
| International Accounting Standards | |
| |
| |
| Cases | |
| |
| |
| FASB ASC Research | |
| |
| |
| Room for Debate | |
| |
| |
| |
| 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 | |