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CHAPTER 1 An Introduction to Accounting Theory1

Accounting Theory and Policy Making4

The Role of Measurement in Accounting6

Summary11

Appendix 1-A:Valuation Systems12

Questions23

Cases,Problems,and Writing Assignments24

Bibliograp?y of Referenced Works26

CHAPTER 2 Accounting Theory and Accounting Research27

Accounting Research and Scientific Method28

Is Accounting an Art or a Science?36

Directions in Accounting Research39

Summary47

Questions48

Cases,Problems,and Writing Assignments50

Bibliograp?y of Referenced Works50

CHAPTER 3 Development of the Institutional Structure of Financial Accounting54

Accounting in the United States Prior to 193055

The Formative Years,1930-194657

The Postwar Period,1946-195960

The Modern Period,1959 to the Present64

Summary81

Questions82

Cases,Problems,and Writing Assignments83

Bibliograp?y of Referenced Works85

CHAPTER 4 The Economics of Financial Reporting Regulation88

Unregulated Markets for Accounting Information89

Regulated Markets92

The Paradox of Regulation99

The Regulatory Process101

Toward a Political Economy of Accounting106

Summary108

Questions109

Cases,Problems,and Writing Assignments110

Bibliograp?y of Referenced Works112

CHAPTER 5 Postulates,Principles,and Concepts116

Postulates and Principles117

Basic Concepts Underlying Historical Costing123

Equity Theories136

Summary142

Appendix 5-A:The Basic Postulates of Accounting(ARS 1)143

Appendix 5-B: A Tentative Set of Broad Accounting Principles for Business Enterprises(ARS 3)144

Questions148

Cases,Problems,and Writing Assignments149

Bibliograp?y of Referenced Works150

CHAPTER 6 The Search for Objectices154

ASOBAT155

APB Statement 4162

The Trueblood Report165

SATTA171

User Objectives and User Diversity176

Summary182

Questions183

Cases,Problems,and Writing Assignments183

Bibliograp?y of Referenced Works184

CHAPTER 7 The FASB s Conceptual Framework187

The Conceptual Framework188

The Conceptual Framework as a Codificational Document210

Summary213

Questions214

Cases,Problems,and Writing Assignments215

Bibliography of Referenced Works215

CHAPTER 8 Usefulness of Accounting Information to Investors and Creditors218

Accounting Data and Models of Firm Valuation219

The Value of Accounting Information for Investors221

Accounting Information and Cross-Sectional Valuation Models233

The Role of Auditing in the Financial Reporting Process234

Accounting Data and Creditors236

The Usefulness of Accounting Allocations237

Summary238

Appendix 8-A: Information Evaluation239

Questions244

Cases,Problems,and Writing Assignments245

Bibliograp?y of Referenced Works247

CHAPTER 9 Uniformity and Disclosure:Some Policy-Making Directions254

Uniformity256

Disclosure267

Directions of the Standard-Setting Process279

Summary281

Questions282

Cases,Problems,and Writing Assignments284

Bibliograpby of Referenced Works287

CHAPTER 10 The Income Statement290

The Relationship Between the Balance Sheet and Income ?tatement291

Income Definitions296

Revenues and Gains297

Expenses and Losses300

Future Events and Accounting Recognition303

Current Operating Versus All-Inclusive Income306

Nonoperating Sections308

Earnings Per Share314

Specialized Subjects Concerning Income Measurement316

Earnings Management319

Summary323

Questions323

Cases,Problems,and Writing Assignments325

Bibliograp?y of Referenced Works327

CHAPTER 11 The Balance Sheet331

Assets332

Liabilities348

OwnersEquity354

Financial Instruments and Off-Balance-Sheet Transactions360

Classification in the Balance Sheet366

Summary368

Questions369

Cases,Problems,and Writing Assignments370

Bibliograp?y of Referenced Works374

CHAPTER 12 Statement of Cash Flows378

Logic Underlying the Statement of Changes in Financial Position379

The Move to a Cash Flow Statement383

Requirements of the Cash Flow Statement386

Criticism of SFAS No.95388

Cash and Funds Flow Research390

Summary391

Questions392

Cases,Problems,and Writing Assignments393

Bibliograp?y of Referenced Works397

CHAPTER 13 Accounting for Inflation and Changing Prices399

History of Accounting for the Effects of Changing Prices in the United States Prior to SFAS No.33401

Constructing Price Indexes403

An Overview of Inflation Accounting406

Income Measurement Systems414

Provisions of SFAS No.33 and Rejection in SFAS Nos.82 and 89427

Special Problems in Measurement and Valuation430

Summary437

Appendix 13-A: The Double Counting Effect with Current Costs438

Questions441

Cases,Problems,and Writing Assignments442

Bibliograp?y of Referenced Works444

CHAPTER 14 Income Taxes and Financial Accounting446

Income Tax Allocation447

Modified Accelerated Cost Recovery System458

The Asset-Liability Orientation of SFAS No.109461

Summary466

Appendix 14-A:Investment Tax Credit467

Questions472

Cases,Problems,and Writing Assignments473

Bibliograp?y of Referenced Works474

CHAPTER 15 Oil and Gas Accounting477

Conceptual Differences Between FC and SE480

Standard Setting for Oil and Gas Accounting482

Reserve Recognition Accounting(RRA)493

Current Status of Accounting in the Oil and Gas Industry496

Summary498

Questions499

Cases,Problems,and Writing Assignments500

Bibliograp?y of Referenced Works503

CHAPTER 16 Pensions and Other Postretirement Benefits506

Overview of Pension Plans507

Development of Pension Accounting Standards515

Postretirement Benefits Other than Pensions526

Summary532

Appendix 16-A: Illustration of Pension Expense Determination and Actuarial Funding Methods533

Questions541

Cases,Problems,and Writing Assignments542

Bibliograp?y of Referenced Works544

CHAPTER 17 Leases547

The Lease Contract548

Lease Capitalization552

The Evolution of Lease Accounting Standards555

Assessing SFAS No.13570

Economic Consequences of Lease Capitalization571

Summary574

Questions575

Cases,Problems,and Writing Assignments576

Bibliograp?y of Referenced Works582

CHAPTER 18 Intercorporate Equity Investments584

Relevant Circumstances585

Consolidation587

The Equity Method596

The Fair Value Method597

Proportionate Consolidation598

Defining the Reporting Entity600

Summary603

Questions604

Cases,Problems,and Writing Assignments605

Bibliograpby of Referenced Works607

CHAPTER 19 Issues in International Accounting610

Translation of Foreign Operations611

National Accounting Differences618

International Harmonization of Accounting Standards629

Summary638

Questions639

Cases,Problems,and Writing Assignments640

Bibliograp?y of Referenced Works641

Index645