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Summary

Updated, refocused, and revised, this ninth edition helps readers build strong critical thinking skills and a sound theoretical background. They'll quickly learn how to apply concepts in order to evaluate accounting practice in today's increasingly global world economy. The book's unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision making.

Table of Contents

Preface
The Development Of Accounting Theory
The Pursuit Of The Conceptual Framework
International Accounting
Research Methodology And Theories On The Uses Of Accounting Information
Income Concept
Financial Statements I: The Income Statement
Financial Statements II: The Balance Sheet. And The Statement Of Cash Flows
Working Capital
Long-Term Assets I: Property, Plant, And Equipment
Long-Term Assets Ii: Investments And Intangibles
Long-Term Liabilities
Accounting For Income Taxes
Leases
Pensions And Other Postretirement Benefits
Equity
Accounting For Multiple Entities
Financial Reporting Disclosure Requirements. And Ethical Responsibilities
Index
Table of Contents provided by Publisher. All Rights Reserved.

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