TY  - BOOK
AU  - Wolk,Harry I.
AU  - Dodd,James L.
AU  - Rozycki,John J.
TI  - Accounting theory: a conceptual and institutional approach
SN  - 0534083285
AV  - HF 5625 .W64 1989
U1  - 657 23
PY  - 1989///
CY  - Boston
PB  - PWS-KENT Publishing Company
KW  - Accounting
N1  - Includes index; Chapter 1: An Introduction to Accounting Theory; Accounting Theory and Policy Making; The Role of Measurement in Accounting; Plan of This Book; Appendix 1-A: Valuation Systems; Chapter 2: Accounting Theory and Accounting Research; Accounting Research and Scientific Method; Is Accounting an Art or a Science?; Directions in Accounting Research; A Scientific Revolution in Accounting?; Chapter 3: Development of the Institutional Structure of Financial Accounting; Accounting in the United States Prior to 1930; Formative Years, 1930-1946; Postwar Period, 1946-1959; Modern Period; 1959 to the Present; Chapter 4: The Economics of Financial Reporting Regulation; The Case for Unregulated Markets for Accounting Information; The Case for Regulated Markets for Accounting Information; Imperfections of Accounting Regulation; The Regulatory Process; Economic Consequences of Accounting Policy; Chapter 5: Postulates, Principles; and Concepts; Postulates and Principles; Basic Concepts Underlying Historical Costing; Equity Theories; Appendix 5-A: The Basic Postulates of Accounting (ARS 1); Appendix 5-B: A Tentative Set of Broad Accounting Principles for Business Enterprises (ARS 3); Chapter 6: The Search for Objectives; ASOBAT; APB Statement 4; The Trueblood Committee Report; SATTA; User Objectives and User Diversity; Chapter 7: The FASB’s Conceptual Framework; The FASB’s Conceptual Framework; The Conceptual Framework as a Codificational Document; Empirical Research on the Conceptual Framework; Assessing the Conceptual Framework; Chapter 8: Usefulness of Accounting Information to Investors and Creditors; Earnings, Dividends; and Stock Prices; Residual Income Models; Background on Risk and Return; Introduction to Capital Markets Research in Accounting; The Value of Accounting Information: Evidence From Return Data; The Value of Accounting Information: Evidence From Direct Valuation; Accounting Data and Creditors; Importance of Earnings Forecasting; Empirical Research and Standard Setting; Chapter 9: Uniformity and Disclosure: Some Policy-Making Directions; What Underlies the Choice Among Accounting Methods?; Uniformity; The Usefulness of Accounting Allocations; Disclosure; Improving Accounting Standards; Chapter 10: International Accounting; National Accounting Differences; International Harmonization of Accounting Standards; Chapter 11: The Balance Sheet; The Relationship Between the Balance Sheet and the Income Statement; Assets; Liabilities; Owners' Equity<br; /> Financial Instruments; Classification in the Balance Sheet; Appendix 11-A: A Simple Example of a Weather Derivative; Chapter 12: The Income Statement; Income Definitions; Revenues and Gains; Expenses and Losses; Future Events and Accounting Recognition; Current Operating Versus All-Inclusive Income; Nonoperating Sections; Earnings per Share; Special Subjects Concerning Income Measurement; Earnings Management; Income Statement Developments; Chapter 13: Statement of Cash Flows; The Statement of Changes in Financial Position; The Motivation for a Cash Flow Statement; Requirements of the Cash Flow Statement; Classification Problems of SFAS No; 95; Analytical Usefulness of the Cash Flow Statement; Cash and Funds Flow Research; Improving the SCF; Chapter 14: Income Taxes and Financial Accounting; Income Tax Allocation; The Asset–Liability Orientation of SFAS No; 109; Empirical Research on Income Tax Allocation; International Accounting Standards (IAS); Improving Accounting Standards; Chapter 15: Pensions and Other Postretirement Benefits; Overview of Pension Plans; Development of Pension Accounting Standards; Postretirement Benefits Other Than Pensions; International Accounting Standards (IAS); Improving Accounting Standards; Appendix 16-A: Illustration of Pension Expense Determination and Actuarial Funding Methods; Chapter 16: Leases; The Lease Contract; The Evolution of Lease Accounting Standards; FASB and IASB Joint Exposure Draft on Accounting for Leases; Improving Accounting Standards; Chapter 17: Intercorporate Equity Investments; Relevant Circumstances; Consolidation; The Equity Method; The Fair Value Method; Defining the Reporting Entity; Translation of Foreign Operations; IASB; Standards; Improving Accounting Standards; Appendix 18-A: Special Purpose Entities, Variable Interest Entities, and the Downfall of Enron; Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK)
ER  -