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Textbook

Accounting Theory, 2nd Edition

ISBN: 978-0-471-50704-8
608 pages
January 1990, ©1990
Accounting Theory, 2nd Edition (0471507040) cover image
The Second Edition includes new chapters on financing and investment arrangements, pensions and deferred income taxes, mergers and acquisitions, and consolidated income statements. The author presents a unified approach to accounting theory and discusses advanced procedures not commonly in practice, deeper analysis of present concepts and standards, and the results of empirical research. The first chapter recounts the early history of accounting. The middle chapters analyze current theory along with alternative views. The closing chapter speculates on the future of the profession. At the end of each chapter are questions and suggestions for further reading.
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Early History of Accounting.

Nature and Scope of Accounting.

Financing and Investing Activities.

Assets, Liabilities, and Owners' Equity.

Measurement of Assets and Liabilities.

Conventional Accounting.

Income.

Revenue and Recognition.

Expense and Matching.

Accounting Point of View.

Specific Issues: Pensions;
Deferred Income Taxes.

Business Combinations.

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.

Appendix.

Index.
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