{"product_id":"financial-accounting-theory-and-analysis-9781119881223","title":"Financial Accounting Theory and Analysis","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface v\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 The Development of Accounting Theory 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Early History of Accounting 2\u003c\/p\u003e \u003cp\u003eAccounting in the United States Since 1930 5\u003c\/p\u003e \u003cp\u003eThe Role of Ethics in Accounting 22\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 26\u003c\/p\u003e \u003cp\u003eCases 27\u003c\/p\u003e \u003cp\u003eFASB ASC Research 29\u003c\/p\u003e \u003cp\u003eRoom for Debate 29\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 The Pursuit of the Conceptual Framework 30\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Early Theorists 30\u003c\/p\u003e \u003cp\u003eEarly Authoritative and Semiauthoritative Attempts to Develop the Conceptual Framework of Accounting 32\u003c\/p\u003e \u003cp\u003eStatement on Accounting Theory and Theory Acceptance 38\u003c\/p\u003e \u003cp\u003eThe FASB’s Conceptual Framework Project 41\u003c\/p\u003e \u003cp\u003eInternational Convergence 66\u003c\/p\u003e \u003cp\u003eCases 74\u003c\/p\u003e \u003cp\u003eFASB ASC Research 76\u003c\/p\u003e \u003cp\u003eRoom for Debate 77\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 International Accounting 78\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInternational Business Accounting Issues 79\u003c\/p\u003e \u003cp\u003eThe Development of Accounting Systems 79\u003c\/p\u003e \u003cp\u003ePreparation of Financial Statements for Foreign Users 81\u003c\/p\u003e \u003cp\u003eThe International Accounting Standards Committee 81\u003c\/p\u003e \u003cp\u003eThe Uses of International Accounting Standards 92\u003c\/p\u003e \u003cp\u003eThe IASC and the IOSCO 94\u003c\/p\u003e \u003cp\u003eThe IASB Annual Improvements Project 95\u003c\/p\u003e \u003cp\u003eIASB–FASB Convergence 96\u003c\/p\u003e \u003cp\u003eThe Effects of International versus US GAAP Accounting Standards 97\u003c\/p\u003e \u003cp\u003eStandards Overload 100\u003c\/p\u003e \u003cp\u003eFramework for the Preparation and Presentation of Financial Statements 101\u003c\/p\u003e \u003cp\u003eThe IASB–FASB Financial Statement Presentation Project 110\u003c\/p\u003e \u003cp\u003eCases 112\u003c\/p\u003e \u003cp\u003eFASB ASC Research 114\u003c\/p\u003e \u003cp\u003eRoom for Debate 114\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 The Status Development and Uses of Financial Reporting 115\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Financial Reporting Environment 115\u003c\/p\u003e \u003cp\u003eResearch Methodology 118\u003c\/p\u003e \u003cp\u003eThe Outcomes of Providing Accounting Information 121\u003c\/p\u003e \u003cp\u003eThe Relationship Among Accounting Research Education and Practice 147\u003c\/p\u003e \u003cp\u003eCases 149\u003c\/p\u003e \u003cp\u003eFASB ASC Research 152\u003c\/p\u003e \u003cp\u003eRoom for Debate 153\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Income Concepts Revenue Recognition and Other Methods of Reporting 154\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Nature of Income 155\u003c\/p\u003e \u003cp\u003eEconomic Versus Accounting Income 159\u003c\/p\u003e \u003cp\u003eRevenue Recognition 161\u003c\/p\u003e \u003cp\u003eMatching 180\u003c\/p\u003e \u003cp\u003eIncome Recognition Constraints 182\u003c\/p\u003e \u003cp\u003eNon- GAAP Measures of Performance 183\u003c\/p\u003e \u003cp\u003eSustainability Reporting 186\u003c\/p\u003e \u003cp\u003eEarnings Quality Earnings Management and Fraudulent Financial Reporting 191\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 197\u003c\/p\u003e \u003cp\u003eCases 203\u003c\/p\u003e \u003cp\u003eFASB ASC Research 206\u003c\/p\u003e \u003cp\u003eRoom for Debate 207\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Financial Statement I: The Income Statement 208\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Economic Consequences of Financial Reporting 208\u003c\/p\u003e \u003cp\u003eIncome Statement Elements 208\u003c\/p\u003e \u003cp\u003eStatement Format 210\u003c\/p\u003e \u003cp\u003eThe Value of Corporate Earnings 233\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 238\u003c\/p\u003e \u003cp\u003eCases 243\u003c\/p\u003e \u003cp\u003eFASB ASC Research 246\u003c\/p\u003e \u003cp\u003eRoom for Debate 246\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows 247\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Balance Sheet 247\u003c\/p\u003e \u003cp\u003eFair Value Measurements 259\u003c\/p\u003e \u003cp\u003eEvaluating a Company’s Financial Position 266\u003c\/p\u003e \u003cp\u003eThe Statement of Cash Flows 269\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Cash- Flow Information 279\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 280\u003c\/p\u003e \u003cp\u003eFASB ASC Research 291\u003c\/p\u003e \u003cp\u003eRoom for Debate 292\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Working Capital 293\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDevelopment of the Working Capital Concept 293\u003c\/p\u003e \u003cp\u003eCurrent Usage 295\u003c\/p\u003e \u003cp\u003eComponents of Working Capital 295\u003c\/p\u003e \u003cp\u003eWorking Capital Management 306\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 314\u003c\/p\u003e \u003cp\u003eCases 316\u003c\/p\u003e \u003cp\u003eFASB ASC Research 319\u003c\/p\u003e \u003cp\u003eRoom for Debate 319\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Long- Term Assets I: Property Plant and Equipment 321\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProperty Plant and Equipment 321\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Property Plant and Equipment 326\u003c\/p\u003e \u003cp\u003eCost Allocation 326\u003c\/p\u003e \u003cp\u003eCapital and Revenue Expenditures 329\u003c\/p\u003e \u003cp\u003eRecognition and Measurement Issues 330\u003c\/p\u003e \u003cp\u003eImpairment of Value 330\u003c\/p\u003e \u003cp\u003eAccounting for Asset Retirement Obligations 333\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 335\u003c\/p\u003e \u003cp\u003eCases 341\u003c\/p\u003e \u003cp\u003eFASB ASC Research 345\u003c\/p\u003e \u003cp\u003eRoom for Debate 346\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Long- Term Assets II: Investments and Intangibles 347\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInvestments in Equity Securities 347\u003c\/p\u003e \u003cp\u003eInvestments in Debt Securities 355\u003c\/p\u003e \u003cp\u003eImpairment of Investments in Unsecuritized Debt Including Receivables and Loans 359\u003c\/p\u003e \u003cp\u003eThe Fair Value Option for Financial Assets 363\u003c\/p\u003e \u003cp\u003eTransfers of Financial Assets 364\u003c\/p\u003e \u003cp\u003eCryptocurrency 376\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Investments and Intangibles 379\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 379\u003c\/p\u003e \u003cp\u003eCases 390\u003c\/p\u003e \u003cp\u003eFASB ASC Research 394\u003c\/p\u003e \u003cp\u003eRoom for Debate 394\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Long- Term Liabilities 395\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Definition of Liabilities 395\u003c\/p\u003e \u003cp\u003eRecognition and Measurement of Liabilities 396\u003c\/p\u003e \u003cp\u003eDebt versus Equity 397\u003c\/p\u003e \u003cp\u003eClassification of Long- Term Debt 400\u003c\/p\u003e \u003cp\u003eOther Liability Measurement Issues 414\u003c\/p\u003e \u003cp\u003eReference Rate Reform 422\u003c\/p\u003e \u003cp\u003eTroubled Debt Restructurings 424\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Long- Term Debt 426\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 428\u003c\/p\u003e \u003cp\u003eCases 437\u003c\/p\u003e \u003cp\u003eFASB ASC Research 440\u003c\/p\u003e \u003cp\u003eRoom for Debate 441\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Accounting for Income Taxes 442\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHistorical Perspective 442\u003c\/p\u003e \u003cp\u003eThe Income Tax Allocation Issue 444\u003c\/p\u003e \u003cp\u003ePermanent and Temporary Differences 444\u003c\/p\u003e \u003cp\u003eConceptual Issues 448\u003c\/p\u003e \u003cp\u003eAlternative Interperiod Tax Allocation Methods 452\u003c\/p\u003e \u003cp\u003eFinancial Statement Disclosure 460\u003cbr\u003e FIN No. 48 “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109” 462\u003c\/p\u003e \u003cp\u003eThe Tax Cuts and Jobs Act of 2017 463\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Income Taxes 466\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 469\u003c\/p\u003e \u003cp\u003eCases 472\u003c\/p\u003e \u003cp\u003eFASB ASC Research 475\u003c\/p\u003e \u003cp\u003eRoom for Debate 476\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Leases 477\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAccounting for Leases 478\u003c\/p\u003e \u003cp\u003eSubsequent Developments 489\u003c\/p\u003e \u003cp\u003eASU 2016- 02 (FASB ASC 842) 491\u003c\/p\u003e \u003cp\u003eLease Agreements Affected by ASU 2020- 04 Reference Rate Reform 502\u003c\/p\u003e \u003cp\u003eFinancial Analysis of the Effects of Capitalizing Operating Leases 503\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 506\u003c\/p\u003e \u003cp\u003eCases 511\u003c\/p\u003e \u003cp\u003eFASB ASC Research 516\u003c\/p\u003e \u003cp\u003eRoom for Debate 517\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Pensions and Other Postretirement Benefits 518\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHistorical Perspective 520\u003c\/p\u003e \u003cp\u003eAccounting for the Pension Fund 531\u003c\/p\u003e \u003cp\u003eThe Employee Retirement Income Security Act 531\u003c\/p\u003e \u003cp\u003eOther Postretirement Benefits 532\u003c\/p\u003e \u003cp\u003ePostemployment Benefits 534\u003c\/p\u003e \u003cp\u003eSFAS No. 132 534\u003c\/p\u003e \u003cp\u003eSFAS No. 158 534\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Pension and Other Postretirement Benefits 536\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 537\u003c\/p\u003e \u003cp\u003eCases 539\u003c\/p\u003e \u003cp\u003eFASB ASC Research 543\u003c\/p\u003e \u003cp\u003eRoom for Debate 544\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Equity 545\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTheories of Equity 545\u003c\/p\u003e \u003cp\u003eDefinition of Equity 550\u003c\/p\u003e \u003cp\u003eThe Distinction Between Debt and Equity 551\u003c\/p\u003e \u003cp\u003eReporting Equity 553\u003c\/p\u003e \u003cp\u003eFinancial Analysis of Stockholders’ Equity 565\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 567\u003c\/p\u003e \u003cp\u003eCases 569\u003c\/p\u003e \u003cp\u003eFASB ASC Research 573\u003c\/p\u003e \u003cp\u003eRoom for Debate 574\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Accounting for Multiple Entities 575\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBusiness Combinations 575\u003c\/p\u003e \u003cp\u003eAccounting for Business Combinations 576\u003c\/p\u003e \u003cp\u003eConsolidations 582\u003c\/p\u003e \u003cp\u003eTheories of Consolidation 589\u003c\/p\u003e \u003cp\u003eNoncontrolling Interest 590\u003c\/p\u003e \u003cp\u003eDrawbacks of Consolidation 593\u003c\/p\u003e \u003cp\u003eSpecial Purpose Acquisition Companies 594\u003c\/p\u003e \u003cp\u003eSegment Reporting 596\u003c\/p\u003e \u003cp\u003eForeign Currency Translation 601\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 609\u003c\/p\u003e \u003cp\u003eCases 621\u003c\/p\u003e \u003cp\u003eFASB ASC Research 624\u003c\/p\u003e \u003cp\u003eRoom for Debate 625\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Financial Reporting Disclosure Requirements and Ethical Responsibilities 626\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eRecognition and Measurement Criteria 626\u003c\/p\u003e \u003cp\u003eAreas Directly Affected by Existing FASB Standards: Supplementary Information 632\u003c\/p\u003e \u003cp\u003eFinancial Reporting: Other Means of Financial Reporting 640\u003c\/p\u003e \u003cp\u003eAll Information Useful for Investment Credit and Similar Decisions: Other Information 643\u003c\/p\u003e \u003cp\u003eSecurities and Exchange Commission Disclosure Requirements 645\u003c\/p\u003e \u003cp\u003eEthical Responsibilities 655\u003c\/p\u003e \u003cp\u003eInternational Accounting Standards 663\u003c\/p\u003e \u003cp\u003eCases 666\u003c\/p\u003e \u003cp\u003eFASB ASC Research 670\u003c\/p\u003e \u003cp\u003eRoom for Debate 670\u003c\/p\u003e \u003cp\u003eIndex I- 1\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default 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