Financial Accounting Theory and Analysis

Text Readings and Cases

Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

598 pages, parution le 14/09/2005 (8^eme édition)

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Résumé

Practical Skills And Theory For Today's Increasingly Global Economy

Updated, refocused, and revised, this Eighth Edition of Financial Accounting Theory and Analysis will help you build strong critical thinking skills and a sound theoretical background so you can evaluate accounting practice in today's increasingly global world economy. The text's unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.

In the new edition, the authors have updated and expanded the text to include:

A Financial Accounting Research System (PARS) CD Primer, written by coauthor Jack M. Cathey, on the companion Web site.
Expanded discussion on the conceptual framework, theoretical development of accounting theory, and its use in evaluating corporate performance in the early chapters.
Updated coverage of the FASB's Statements of Financial Accounting Standards, including SEAS #140-150.
Several new accounting research related cases that require students to use the FARS.
Expanded ethics coverage in Chapter 1 and coverage of the new Sarbanes-Oxley Act in Chapter 17.
International chapter now moved to Chapter 3, to add more contrasts between U.S. and international standard setting.
Updated coverage of the forty-one IASC standards in each of the appropriate text chapters, and a new discussion of the revised IASB standards and the five new IASB standards.

Now available with a FARS CD or FARS Online!

Faculty can package this new Eighth Edition with either a Financial Accounting Research System (FARS) 2004 CD or a subscription for FARS Online. Contact your Wiley sales representative for details.

Sommaire

Preface
The Development of Accounting Theory
The Pursuit of the Conceptual Framework
International Accounting
Research Methodology and Theories on the Uses of Accounting Information
Income Concepts
Financial Statements I: The Income Statement
Financial Statements II: The Balance Sheet and the Statement of Cash Flows
Working Capital
Long-Term Assets I: Property, Plant, and Equipment
Long-Term Assets II: 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 Responsibilities
Index

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Caractéristiques techniques

	PAPIER
Éditeur(s)	Wiley
Auteur(s)	Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey
Parution	14/09/2005
Édition	8^eme édition
Nb. de pages	598
Format	15,5 x 23,5
Couverture	Relié
Poids	870g
Intérieur	Noir et Blanc
EAN13	9780471661184
ISBN13	978-0-471-66118-4