Instant download Financial Accounting Theory and Analysis Text and Cases 11th Edition Schroeder Test Bank pdf docx epub after payment.
Product details:
- ISBN-10 : 1118582799
- ISBN-13 : 978-1118582794
- Author: Richard G. Schroeder; Myrtle W. Clark
- Financial Accounting Theory and Analysis: Text and Cases, 11th Edition continues to focus 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. The 11th Edition incorporates all new standards or exposure drafts from the FASB and IASB released, including an updated revenue recognition section with the FASB’s discussion of the “milestone method” integrated.
Table of contents:
1 The Development of Accounting Theory 1
The Early History of Accounting 2
Accounting in the United States Since 1930 5
The Role of Ethics in Accounting 22
International Accounting Standards 26
Cases 27
FASB ASC Research 29
Room for Debate 29
2 The Pursuit of the Conceptual Framework 30
The Early Theorists 30
Early Authoritative and Semiauthoritative Attempts to Develop the Conceptual Framework of Accounting 32
Statement on Accounting Theory and Theory Acceptance 38
The FASB’s Conceptual Framework Project 41
International Convergence 66
Cases 74
FASB ASC Research 76
Room for Debate 77
3 International Accounting 78
International Business Accounting Issues 79
The Development of Accounting Systems 79
Preparation of Financial Statements for Foreign Users 81
The International Accounting Standards Committee 81
The Uses of International Accounting Standards 92
The IASC and the IOSCO 94
The IASB Annual Improvements Project 95
IASB–FASB Convergence 96
The Effects of International versus US GAAP Accounting Standards 97
Standards Overload 100
Framework for the Preparation and Presentation of Financial Statements 101
The IASB–FASB Financial Statement Presentation Project 110
Cases 112
FASB ASC Research 114
Room for Debate 114
4 The Status Development and Uses of Financial Reporting 115
The Financial Reporting Environment 115
Research Methodology 118
The Outcomes of Providing Accounting Information 121
The Relationship Among Accounting Research Education and Practice 147
Cases 149
FASB ASC Research 152
Room for Debate 153
5 Income Concepts Revenue Recognition and Other Methods of Reporting 154
The Nature of Income 155
Economic Versus Accounting Income 159
Revenue Recognition 161
Matching 180
Income Recognition Constraints 182
Non- GAAP Measures of Performance 183
Sustainability Reporting 186
Earnings Quality Earnings Management and Fraudulent Financial Reporting 191
International Accounting Standards 197
Cases 203
FASB ASC Research 206
Room for Debate 207
6 Financial Statement I: The Income Statement 208
The Economic Consequences of Financial Reporting 208
Income Statement Elements 208
Statement Format 210
The Value of Corporate Earnings 233
International Accounting Standards 238
Cases 243
FASB ASC Research 246
Room for Debate 246
7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows 247
The Balance Sheet 247
Fair Value Measurements 259
Evaluating a Company’s Financial Position 266
The Statement of Cash Flows 269
Financial Analysis of Cash- Flow Information 279
International Accounting Standards 280
FASB ASC Research 291
Room for Debate 292
8 Working Capital 293
Development of the Working Capital Concept 293
Current Usage 295
Components of Working Capital 295
Working Capital Management 306
International Accounting Standards 314
Cases 316
FASB ASC Research 319
Room for Debate 319
9 Long- Term Assets I: Property Plant and Equipment 321
Property Plant and Equipment 321
Financial Analysis of Property Plant and Equipment 326
Cost Allocation 326
Capital and Revenue Expenditures 329
Recognition and Measurement Issues 330
Impairment of Value 330
Accounting for Asset Retirement Obligations 333
International Accounting Standards 335
Cases 341
FASB ASC Research 345
Room for Debate 346
10 Long- Term Assets II: Investments and Intangibles 347
Investments in Equity Securities 347
Investments in Debt Securities 355
Impairment of Investments in Unsecuritized Debt Including Receivables and Loans 359
The Fair Value Option for Financial Assets 363
Transfers of Financial Assets 364
Cryptocurrency 376
Financial Analysis of Investments and Intangibles 379
International Accounting Standards 379
Cases 390
FASB ASC Research 394
Room for Debate 394
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