Financial Accounting Theory and Analysis: Text and Cases, EMEA Edition
5.390 kr.
Lýsing:
Financial Accounting Theory and Analysis: Text and Cases, 12th Edition continues to concentrate on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today’s increasingly global economy.
Annað
- Höfundar: Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey
- Útgáfa:12
- Útgáfudagur: 2019-10-22
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:ePub
- ISBN 13: 9781119636731
- Print ISBN: 9781119586685
- ISBN 10: 1119636736
Efnisyfirlit
- COVER
- TITLE PAGE
- PREFACE
- CHAPTER 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
- CHAPTER 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
- STATEMENT OF FINANCIAL ACCOUNTING CONCEPTS NO. 6: “ELEMENTS OF FINANCIAL STATEMENTS OF BUSINESS ENTERPRISES”
- STATEMENT OF FINANCIAL ACCOUNTING CONCEPTS NO. 7: “USING CASH FLOW INFORMATION AND PRESENT VALUE IN ACCOUNTING MEASUREMENTS”
- RECENT DEVELOPMENTS
- PRINCIPLES‐BASED VERSUS RULES‐BASED ACCOUNTING STANDARDS
- INTERNATIONAL CONVERGENCE
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 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
- IASB–FASB CONVERGENCE
- 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
- CHAPTER 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
- CHAPTER 5: INCOME CONCEPTS, REVENUE RECOGNITION AND MATCHING
- THE NATURE OF INCOME
- ECONOMIC VERSUS ACCOUNTING INCOME
- REVENUE RECOGNITION
- MATCHING
- INCOME RECOGNITION CONSTRAINTS
- EARNINGS QUALITY, EARNINGS MANAGEMENT, AND FRAUDULENT FINANCIAL REPORTING
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 6: FINANCIAL STATEMENT I: THE INCOME STATEMENT
- THE ECONOMIC CONSEQUENCES OF FINANCIAL REPORTING
- INCOME STATEMENT ELEMENTS
- STATEMENT FORMAT
- PROPOSED FORMAT OF THE STATEMENT OF COMPREHENSIVE INCOME
- THE VALUE OF CORPORATE EARNINGS
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 7: FINANCIAL STATEMENTS II: THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS
- THE BALANCE SHEET
- FAIR VALUE MEASUREMENTS
- PROPOSED FORMAT OF THE STATEMENT OF FINANCIAL POSITION
- EVALUATING A COMPANY’S FINANCIAL POSITION
- THE STATEMENT OF CASH FLOWS
- PROPOSED FORMAT OF THE STATEMENT OF CASH FLOWS
- FINANCIAL ANALYSIS OF CASH‐FLOW INFORMATION
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 8: WORKING CAPITAL
- DEVELOPMENT OF THE WORKING CAPITAL CONCEPT
- CURRENT USAGE
- COMPONENTS OF WORKING CAPITAL
- WORKING CAPITAL MANAGEMENT
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 9: LONG‐TERM ASSETS I: PROPERTY, PLANT, AND EQUIPMENT
- PROPERTY, PLANT, AND EQUIPMENT
- FINANCIAL ANALYSIS OF PROPERTY, PLANT, AND EQUIPMENT
- COST ALLOCATION
- CAPITAL AND REVENUE EXPENDITURES
- RECOGNITION AND MEASUREMENT ISSUES
- IMPAIRMENT OF VALUE
- ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 10: LONG‐TERM ASSETS II: INVESTMENTS AND INTANGIBLES
- INVESTMENTS IN EQUITY SECURITIES
- INVESTMENTS IN DEBT SECURITIES
- IMPAIRMENT OF INVESTMENTS IN UNSECURITIZED DEBT
- TRANSFERS OF FINANCIAL ASSETS
- INTANGIBLES
- FINANCIAL ANALYSIS OF INVESTMENTS AND INTANGIBLES
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 11: LONG‐TERM LIABILITIES
- THE DEFINITION OF LIABILITIES
- RECOGNITION AND MEASUREMENT OF LIABILITIES
- DEBT VERSUS EQUITY
- CLASSIFICATION OF LONG‐TERM DEBT
- OTHER LIABILITY MEASUREMENT ISSUES
- TROUBLED DEBT RESTRUCTURINGS
- FINANCIAL ANALYSIS OF LONG‐TERM DEBT
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 12: ACCOUNTING FOR INCOME TAXES
- HISTORICAL PERSPECTIVE
- THE INCOME TAX ALLOCATION ISSUE
- FINANCIAL ANALYSIS OF INCOME TAXES
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 13: LEASES
- ACCOUNTING FOR LEASES
- FINANCIAL ANALYSIS OF LEASES
- CURRENT DEVELOPMENTS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 14: PENSIONS AND OTHER POSTRETIREMENT BENEFITS
- HISTORICAL PERSPECTIVE
- ACCOUNTING FOR THE PENSION FUND
- THE EMPLOYEE RETIREMENT INCOME SECURITY ACT
- OTHER POSTRETIREMENT BENEFITS
- SFAS NO. 132
- SFAS NO. 158
- CURRENT DEVELOPMENTS
- FINANCIAL ANALYSIS OF PENSION AND OTHER POSTRETIREMENT BENEFITS
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 15: EQUITY
- THEORIES OF EQUITY
- DEFINITION OF EQUITY
- REPORTING EQUITY
- FINANCIAL ANALYSIS OF STOCKHOLDERS’ EQUITY
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 16: ACCOUNTING FOR MULTIPLE ENTITIES
- BUSINESS COMBINATIONS
- ACCOUNTING FOR BUSINESS COMBINATIONS
- BUSINESS COMBINATIONS II
- THEORIES OF CONSOLIDATION
- NONCONTROLLING INTEREST
- DRAWBACKS OF CONSOLIDATION
- SPECIAL‐PURPOSE ENTITIES
- VARIABLE INTEREST ENTITIES
- SEGMENT REPORTING
- FOREIGN CURRENCY TRANSLATION
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- CHAPTER 17: FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSIBILITIES
- RECOGNITION AND MEASUREMENT CRITERIA
- AREAS DIRECTLY AFFECTED BY EXISTING FASB STANDARDS: SUPPLEMENTARY INFORMATION
- OTHER MEANS OF FINANCIAL REPORTING
- OTHER USEFUL INFORMATION FOR INVESTMENT, CREDIT, AND SIMILAR DECISIONS
- SECURITIES AND EXCHANGE COMMISSION
- ETHICAL RESPONSIBILITIES
- INTERNATIONAL ACCOUNTING STANDARDS
- CASES
- FASB ASC RESEARCH
- ROOM FOR DEBATE
- INDEX
- END USER LICENSE AGREEMENT
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