Accounting Theory, 2nd Edition
January 1990, ©1990
Nature and Scope of Accounting.
Financing and Investing Activities.
Assets, Liabilities, and Owners' Equity.
Measurement of Assets and Liabilities.
Revenue and Recognition.
Expense and Matching.
Accounting Point of View.
Specific Issues: Pensions;
Deferred Income Taxes.
Consolidated Financial Statements.
Current Cost Accounting.
Exit Price Accounting.
The Scientific View and Accounting.
Qualitative Characteristics of Accounting Information.
Standard Setting in a Political Environment.