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Accounting Theory: Contemporary Accounting Issues

 
 
 
 
Accounting Theory: Contemporary Accounting Issues
Author: Thomas G. Evans
ISBN 13: 9780324107845
ISBN 10: 324107846
Edition: 1st
Publisher: South-Western College Pub
Publication Date: 2002-03-27
Format: Hardcover
Pages: 390
List Price: $195.95
 
 

This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.

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This accounting theory text begins with chronological material on accounting theory formulation and standard setting<-->with analysis of the major efforts attempted in the development of an accounting theory<-->then covers contemporary financial reporting issues as they relate to the Financial Accounting Standard Board's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, and post-employment benefits, are examined within the context of the definitions of assets and liabilities provided by the Conceptual Framework. A global perspective is integrated throughout. Learning features include chapter objectives, review questions, examples, and cases. Annotation c. Book News, Inc., Portland, OR (booknews.com)