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• Cover
• Preface
• 1 The Development of Accounting Theory
• The Early History of Accounting
• Accounting in the United States Since 1930
• The Role of Ethics in Accounting
• Accounting in Crisis: The Events of the Early 2000s
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 2 The Pursuit of the Conceptual Framework
• The Early Theorists
• Early Authoritative and Semiauthoritative Organizational Attempts to Develop the Conceptual Framework of Accounting
• Statement on Accounting Theory and Theory Acceptance
• The FASB’s Conceptual Framework Project
• Principles-Based Versus Rules-Based Accounting Standards
• International Convergence
• Cases
• FASB ASC Research
• Room for Debate
• 3 International Accounting
• International Business Accounting Issues
• The Development of Accounting Systems
• Preparation of Financial Statements for Foreign Users
• The International Accounting Standards Committee
• The Uses of International Accounting Standards
• The IASC and the IOSCO
• The IASB Annual Improvements Project
• IASB–FASB Convergence
• The Effects of International versus US GAAP Accounting Standards
• Standards Overload
• Framework for the Preparation and Presentation of Financial Statements
• The IASB–FASB Financial Statement Presentation Project
• Cases
• FASB ASC Research
• Room for Debate
• 4 Research Methodology and Theories on the Uses of Accounting Information
• Research Methodology
• The Outcomes of Providing Accounting Information
• The Relationship Among Research, Education, and Practice
• Cases
• FASB ASC Research
• Room for Debate
• 5 Income Concepts, Revenue Recognition, and Other Methods of Reporting
• The Nature of Income
• Economic Versus Accounting Income
• Revenue Recognition
• Matching
• Income Recognition Constraints
• Non-GAAP Measures of Performance
• Sustainability Reporting
• Earnings Quality, Earnings Management, and Fraudulent Financial Reporting
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 6 Financial Statement I: The Income Statement
• The Economic Consequences of Financial Reporting
• Income Statement Elements
• Statement Format
• Proposed Format of the Statement of Comprehensive Income
• The Value of Corporate Earnings
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows
• The Balance Sheet
• Fair Value Measurements
• Proposed Format of the Statement of Financial Position
• Evaluating a Company’s Financial Position
• The Statement of Cash Flows
• Proposed Format of the Statement of Cash Flows
• Financial Analysis of Cash-Flow Information
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 8 Working Capital
• Development of the Working Capital Concept
• Current Usage
• Components of Working Capital
• Working Capital Management
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 9 Long-Term Assets I: Property, Plant, and Equipment
• Property, Plant, and Equipment
• Financial Analysis of Property, Plant, and Equipment
• Cost Allocation
• Capital and Revenue Expenditures
• Recognition and Measurement Issues
• Impairment of Value
• Accounting for Asset Retirement Obligations
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 10 Long-Term Assets II: Investments and Intangibles
• Investments in Equity Securities
• Investments in Debt Securities
• Impairment of Investments in Unsecuritized Debt Including Receivables and Loans
• The Fair Value Option for Financial Assets
• Transfers of Financial Assets
• Intangibles
• Financial Analysis of Investments and Intangibles
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 11 Long-Term Liabilities
• The Definition of Liabilities
• Recognition and Measurement of Liabilities
• Debt versus Equity
• Classification of Long-Term Debt
• Other Liability Measurement Issues
• Troubled Debt Restructurings
• Financial Analysis of Long-Term Debt
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 12 Accounting for Income Taxes
• Historical Perspective
• The Income Tax Allocation Issue
• Permanent and Temporary Differences
• Conceptual Issues
• Alternative Interperiod Tax Allocation Methods
• Financial Statement Disclosure
• FIN No. 48, “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109”
• The Tax Cuts and Jobs Act of 2017
• Financial Analysis of Income Taxes
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 13 Leases
• Accounting for Leases
• Subsequent Developments
• ASU 2016-02 (FASB ASC 842)
• Financial Analysis of the Effects of Capitalizing Operating Leases
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 14 Pensions and Other Postretirement Benefits
• Historical Perspective
• Accounting for the Pension Fund
• The Employee Retirement Income Security Act
• Other Postretirement Benefits
• Postemployment Benefits
• SFAS NO. 132
• SFAS No. 158
• Financial Analysis of Pension and Other Postretirement Benefits
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 15 Equity
• Theories of Equity
• Definition of Equity
• The Distinction Between Debt and Equity
• Reporting Equity
• Financial Analysis of Stockholders’ Equity
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 16 Accounting for Multiple Entities
• Business Combinations
• Accounting for Business Combinations
• Consolidations
• Theories of Consolidation
• Noncontrolling Interest
• Drawbacks of Consolidation
• Segment Reporting
• Foreign Currency Translation
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• 17 Financial Reporting Disclosure Requirements and Ethical Responsibilities
• FASB Recognition and Measurement Criteria
• Areas Directly Affected by Existing FASB Standards: Supplementary Information
• Other Means of Financial Reporting
• Other Useful Information for Investment, Credit, and Similar Decisions
• Securities and Exchange Commission Disclosure Requirements
• Ethical Responsibilities
• International Accounting Standards
• Cases
• FASB ASC Research
• Room for Debate
• Index
• End User License Agreement