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

Index

A

A Statement of Basic Accounting Theory (ASOBAT), 40–43

Abelson, R, 10n18

Abrams, Jim, 488n2

Accelerated depreciation, 317

Accommodation endorsements, 396

Accounting

accounting in U.S. since 1930, 5–21

Accounting Principles Board creation, 8–9

American Institute of Certified Public Accountants creation, 7

business corporation evolution, 3–4

Committee on Accounting Procedure and, 7

double-entry bookkeeping, 3

early accounting organizations, 5

early history of accounting, 2–5

early progressive reforms and, 4

early Romans and, 3

establishment of accounting profession, 5

FASB's accounting standards codification, 20–21

Financial Accounting Standards Board establishment, 9–18

generally accepted accounting principles evolution, 18–20

Great Depression and, 5–6

industrial revolution and, 4

international accounting standards evolution, 26–27

normative theories, 1

positive theories, 1

role of ethics in, 21–26

Securities and Exchange Commission creation, 6

Statement of Accounting Principles, 6

statements of balances, 3

statements of profit and loss, 3

theory defined, 1

World War I and, 5

Accounting changes, income statement and, 194–200

Accounting data

agency theory and, 137–140

behavioral finance and, 127–133

capital asset pricing model and, 133–136

critical perspective research and, 141–142

efficient market hypothesis and, 122–126

fundamental analysis and, 121–122

human information processing and, 140–141

implications of efficient market research and, 126–127

normative vs. positive ...