Accounting Theory: Text and ReadingsServes as an excellent review material for the financial portion of the CPA Exam. * Provides alternatives to current practice. * Evaluate conclusions reached by APB and FASB using readings and research documented at the end of each chapter. |
Contents
THE DEVELOPMENT OF ACCOUNTING THEORY | 1 |
RESEARCH METHODOLOGY AND THEORIES | 36 |
Research Methodology The Outcomes of Providing | 53 |
Copyright | |
20 other sections not shown
Common terms and phrases
accepted accounting principles accounting income accounting principles Accounting Research Accounting Review Accounting Standards Board accounting theory AICPA amortized amount APB Opinion assets and liabilities balance sheet bonds carrying value changes Chapter common stock company's comprehensive income concept consolidated corporation CPA Journal current assets current liabilities debt deferred tax assets defined depreciation determine disclosed disclosure discount discussed dividends economic effect efficient market hypothesis enterprise entity equity securities exchange expense fair value FASB FASB's Financial Accounting Standards financial reporting financial statements funds future cash flows gains and losses goodwill IASC included income statement income tax International Accounting Standards inventory investment investors issue Journal of Accountancy Kroll-O'Gara lease lessee LIFO long-term market value measurement ment method operating payments present value purchase ratio recognition recognized recorded result revenue risk SFAC SFAS Statement of Financial stockholders temporary differences tion transactions U.S. GAAP users valuation