Financial Accounting Theory and Analysis: Text and Cases, 11th Edition

Contents

Preface

1   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

2   THE PURSUIT OF THE CONCEPTUAL FRAMEWORK

The Early Theorists

Early Authoritative and Semi-Authoritative 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

3   INTERNATIONAL ACCOUNTING

International Business Accounting Issues

The Development of Accounting Systems

Preparation of Financial Statements for Foreign Users

The International Accounting Standards Committee

The IFRS Foundation Constitution

The Uses of International Accounting Standards

The IASC and the IOSCO

The IASB Annual Improvements Project

The Use of IASC Standards

The IASB–FASB Convergence Project

The Effects of International versus U.S. GAAP Accounting Standards

Standards Overload

Framework for the Preparation and Presentation of Financial Statements

IAS No. 1 and IFRS No. 1

Cases

FASB ASC Research

Room for Debate

4   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

5   INCOME CONCEPTS

The Nature of Income ...