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| Preface | |
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| The Development of Accounting Theory | |
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| The Early History of Accounting | |
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| Accounting in the United States since 1930 | |
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| The Role of Ethics in Accounting | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| The Pursuit of the Conceptual Framework | |
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| The Early Theorists | |
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| Early Authoritative and Semi-Authoritative Organizational Attempts to Develop the Conceptual Framework of Accounting | |
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| The FASB's Conceptual Framework Project | |
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| Principles-Based versus Rules-Based Accounting Standards | |
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| International Convergence | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| International Accounting | |
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| International Business Accounting Issues | |
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| The Development of Accounting Systems | |
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| Preparation of Financial Statements for Foreign Users | |
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| The International Accounting Standards Committee | |
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| The IFRS Foundation Constitution | |
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| The Uses of International Accounting Standards | |
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| The IASC and the IOSCO | |
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| The IASB Annual Improvements Project | |
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| The Use of IASC Standards | |
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| The IASB-FASB Convergence Project | |
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| The Effects of International versus U.S. GAAP Accounting Standards | |
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| Standards Overload | |
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| Framework for the Preparation and Presentation of Financial Statements | |
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| IAS No. 1 and IFRS No. 1 | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Research Methodology and Theories on the Uses of Accounting Information | |
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| Research Methodology | |
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| The Outcomes of Providing Accounting Information | |
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| The Relationship among Research, Education, and Practice | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Income Concepts | |
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| The Nature of Income | |
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| Income Recognition | |
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| Earnings Quality, Earnings Management, and Fraudulent Financial Reporting | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Financial Statement I: The Income Statement | |
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| The Economic Consequences of Financial Reporting | |
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| Income Statement Elements | |
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| Statement Format | |
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| Proposed Format of the Statement of Comprehensive Income | |
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| The Value of Corporate Earnings | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Financial Statements II: The Balance Sheet and the Statement of Cash Flows | |
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| The Balance Sheet | |
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| Fair Value Measurements under SFAS No. 157 | |
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| Proposed Format of the Statement of Financial Position | |
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| Evaluating a Company's Financial Position | |
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| The Statement of Cash Flows | |
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| Financial Analysis of Cash-Flow Information | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Working Capital | |
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| Development of the Working Capital Concept | |
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| Current Usage | |
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| Components of Working Capital | |
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| Financial Analysis of a Company's Working Capital Position | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Long-Term Assets I: Property, Plant, and Equipment | |
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| Property, Plant, and Equipment | |
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| Financial Analysis of Property, Plant, and Equipment | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Long-Term Assets II: Investments and Intangibles | |
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| Investments in Equity Securities | |
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| Investments in Debt Securities | |
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| Impairment of Investments in Unsecuritized Debt | |
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| Transfers of Financial Assets | |
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| Intangibles | |
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| Financial Analysis of Investments and Intangibles | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Long-Term Liabilities | |
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| The Definition of Liabilities | |
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| Recognition and Measurement of Liabilities | |
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| Debt versus Equity | |
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| Classification of Long-Term Debt | |
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| Other Liability Measurement Issues | |
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| Troubled Debt Restructurings | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Accounting for Income Taxes | |
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| Historical Perspective | |
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| The Income Tax Allocation Issue | |
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| SFASNo.109 | |
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| Financial Analysis of income Taxes | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Leases | |
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| Accounting for Leases | |
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| Financial Analysis of Leases | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Pensions and Other Postretirement Benefits | |
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| Historical Perspective | |
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| Accounting for the Pension Fund | |
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| The Employee Retirement Income Security Act | |
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| Other Postretirement Benefits | |
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| SFASNo.132 | |
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| SFASNo.158 | |
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| Financial Analysis of Pension and Other Postretirement Benefits | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Equity | |
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| Theories of Equity | |
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| Definition of Equity | |
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| Reporting Equity | |
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| Financial Analysis of Stockholders' Equity | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Accounting for Multiple Entities | |
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| Business Combinations | |
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| Accounting for Business Combinations | |
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| Business Combinations | |
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| Theories of Consolidation | |
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| Noncontrolling Interest | |
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| Drawbacks of Consolidation | |
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| Special-Purpose Entities | |
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| Variable Interest Entities | |
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| Segment Reporting | |
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| Foreign Currency Translation | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Financial Reporting Disclosure Requirement and Ethical Responsibilities | |
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| Recognition and Measurement Criteria | |
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| Areas' Directly Affected by Existing FASB Standards: Supplementary Information | |
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| Other Means of Financial Reporting | |
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| Other Useful Information for Investment, Credit, and Similar Decisions | |
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| Securities and Exchange Commission | |
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| Ethical Responsibilities | |
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| International Accounting Standards | |
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| Cases | |
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| FASB ASC Research | |
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| Room for Debate | |
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| Index | |