Logotipo librería Marcial Pons

Accounting theory
contemporary accounting issues

  • ISBN: 9780324107845
  • Editorial: South-Western
  • Lugar de la edición: Mason, Ohio. Estados Unidos de Norteamérica
  • Encuadernación: Cartoné
  • Medidas: 24 cm
  • Nº Pág.: 390
  • Idiomas: Inglés

Papel: Cartoné
62,98 €
Sin Stock. Disponible en 5/6 semanas.


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. ÍNDICE: Part 1: Standard Setting and Theory Formulation Chapter 1: Foundation: Standard Setting and Theory Chapter 2: The Accounting Principles Board - I Chapter 3: The Accounting Principles Board - II - ASOBAT Chapter 4: The New Tripartite Structure Chapter 5: FASB: Operations Chapter 6: Statement on Accounting Theory and Theory Acceptance, and Positive Accounting Theory Chapter 7: FASB: The Conceptual Framework Project Chapter 8: FASB: Present and Future Part 2: The Study of Contemporary Accounting Issues within the Chapter Chapter 9: Accounting for Income Chapter 10: Accounting for Assets Chapter 11: Cash and Cash Flows Chapter 12: The Nature of Liabilities Chapter 13: Accounting for Income Taxes Chapter 14: Accounting for Postemployment Compensation Chapter 15: Mark to Market Accounting Chapter 16: Financial Reporting: Disclosure


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