Accounting Theory 4 Volume Set

Herausgeber: Wolk, Harry I

• Broschiertes Buch

Produktbeschreibung

The term "accounting theory" has several definitions. For the purposes of major reference collection, accounting theory is here broadly defined as the basic assumptions, definitions, principles and concepts - and how we derive them - that underlie accounting rule making by a legislative body as well as the reporting of financial information. The major work starts with a philosophical overview of accounting, including accounting theory. Among the issues examined are whether accounting is an art or a science and whether or not it can be value free. Also examined is the question of whether any "preconditions" are necessary to establish a viable approach to accounting theory. The set then goes on to touch on the following themes: informally developed concepts; conceptual frameworks; accounting for changing prices; applied accounting theory; agency theory (also called contract theory); the true and fair view, or principles-based versus rules-based standards; and international accounting and convergence.

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Produktdetails

• Verlag: Sage Publications
• Seitenzahl: 1584
• Erscheinungstermin: 8. April 2009
• Englisch
• Abmessung: 241mm x 163mm x 112mm
• Gewicht: 3062g
• ISBN-13: 9781847876096
• ISBN-10: 1847876099
• Artikelnr.: 25340496

Inhaltsangabe

SECTION I: PHILOSOPHICAL BACKGROUND Accounting - A System of Measurement Rules - Devine, Carl Radical Developments in Accounting Thought - Chua, Wai Fong Accounting as a Discipline for Study and Practice - Bell, Philip W. Why Can Accounting Not Become a Science Like Physics? - Stamp, Edward Social Reality and the Measurement of Its Phenomena - Mattessich, Richard Toward a Science of Accounting - Sterling, Robert R. Methodological Problems and Preconditions of a General Theory of Accounting - Mattessich, Richard SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS A. Realization and Recognition The Critical Event and Recognition of Net Profit - Myers, John Recognition Requirements - Income Earned and Realized - Devine, Carl The Realization Concept - Davidson, Sidney B. Matching Cash Movements and Periodic Income Determination - Storey, Reed Some Impossibilities - Including Allocations - Devine, Carl The FASB and the Allocation Fallacy - Thomas, Arthur Conservatism Conservatism in Accounting, Part I: Explanation and Implications - Watts, Ross Conservatism in Accounting, Part II: Evidence and Research Opportunities - Watts, Ross The Changing Time-Series Properties ofEarnings, Cash Flows, and Accruals: Has Financial Accounting Become Mor Conservative? - Givoly, Dan and Carla Hayn D. Disclosure Information Disclosure Strategy - Lev, Baruch Corporate Reporting and the Accounting Profession: An Interpretive Paradigm - Ogan, Pekin and David Ziebart Financial Reporting in India: Changes in Disclosure over the Period 1982-1990 - Marston, C. L. and P. Robson Corporate Mandatory Disclosure Practices in Bangladesh - M. Akhtaruddin Corporate Governance and Voluntary Disclosure - L.L. Eng and Y.T. Mak Ownership Structure and Voluntary Disclosure in Hong Kong and Singapore - Chau, Gerald and Sidney Gray E. Uniformity Uniformity Versus Flexibility: A Review of the Rhetoric - Keller, Thomas Differences in Circumstances!: Fact or Fancy - Cadenhead, Gary Toward the Harmonization of Accounting Standards: An Analytical Framework - Wolk, Harry and Patrick Heaston SECTION III: CONCEPTUAL FRAMEWORKS FASB
s Statements on Objectives and Elements of Financial Accounting: A Review - Dopuch, Nicholas and Shyam Sunder The FASB
s Conceptual Framework: An Evaluation - Solomons, David The Evolution of the Conceptual Framework for Business Enterprises in the United States - Zeff, Stephen Criteria for Choosing an Accounting Model - Solomons, David Objectives of Financial Reporting - Walker, R.G. Reliability and Objectivity of Accounting Methods - Ijiri, Yuji and Robert Jaedicke SECTION IV: ACCOUNTING FOR CHANGING PRICES Replacement Cost: Member of the Family, Welcome Guest, or Intruder? - Zeff, Stephen Costs (Historical versus Current) versus Exit Values - Sterling, Robert R. A Defense for Historical Cost Accounting - Ijiri, Yuji The Case for Financial Capital Maintenance - Carsberg, Bryan Income and Value Determination and Changing Price Levels: An Essay Towards a Theory - Stamp, Edward SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS Get it off the Balance Sheet! - Dieter, Richard and Arthur Wyatt Political Lobbying on Proposed Standards: A Challenge to the IASB - Zeff, Stephen A Review of the Earnings Management Literature and Its Implications for Standard Setting - Healy, Paul and James Wahlen Relationships among Income Measurements - Bedford, Norton Some Basic Concepts of Accounting and Their Implications - Lorig, Arthur Economic Impact of Accounting Standards - Implications for the FASB - Rappaport, Alfred An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries - Zeghal, Daniel and Kerim Mhedhbi The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan - Tyrrall, David, David Woodward and A. Rakhumbekova Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China - Xiao, Jason, Pauline Weetman and Manli Sun SECTION VI: APPLIED ACCOUNTING THEORY A. Income Tax Allocation Comprehensive Tax Allocation: Let
s Stop Taking Some Misconceptions for Granted - Milburn, Alex Acccelerated Depreciation and the Allocation of Income Taxes - Davidson, Sidney Discounting Deferred Tax Liabilities pp. 655-665 - Nurnberg, Hugo B. Leases Lease Capitalization and the Transaction Concept - Rappaport, Alfred Leasing and Financial Statements - Shillinglaw, Gordon Accounting for Leases - A New Framework - McGregor, Warren C. Pensions and Other Postretirement Liabilities Alternative Accounting Treatments for Pensions - Schipper, Katherine and Roman Weil A Conceptual Framework Analysis of Pension and Other Postretirement Benefit Accounting - Wolk, Harry and Terri Vaughan OPEB: Improved Reporting or the Last Straw - Thomas, Paula and Larry Farmer D. Consolidations An Examination of Financial Reporting Alternatives for Associated Enterprises - King, Thomas and Valdean Lembke Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis and SFAS 141 and 142 - Mard, Michael, James Hitchner, Steven Hyden and Mark Zyla Proportionate Consolidation and Financial Analysis - Bierman, Harold The Evolution of Consolidated Financial Reporting in Australia - Whittred, Greg Foreign Currency Translation Research: Review and Synthesis - Houston, Carol The Implementation of SFAS Number 52: Did the Functional Currency Approach Prevail? - Kirsch, Robert and Thomas Evans Financial Accounting Developments in the European Union: Past Events and Future Prospects - Haller, Axel E. Intangibles Accounting for Research and Development Costs - Bierman, Harold and Roland Dukes The Boundaries of Financial Accounting and How to Extend Them - Lev, Baruch and Paul Zarowin The Capitalization, Amortization, and Value Added Relevance of R & D - Lev, Baruch and Theodore Sougiannis Accounting for Brands in France and Germany Compared With IAS 38 (Intangible Assets: An Illustration of the Difficulty of International Harmonization) - Stolowy, Herve, Axel Haller and Volker Klockhaus Accounting for Intangible Assets in Scandinavia, the U.K., and U.S. and the IASB: Challenges and a Solution - Hoeg-Krohn, Niels and Kjell Knivsfla SECTION VII: POSITIVE ACCOUNTING THEORY The Methodology of Positive Accounting - Christenson, Charles Positive Accounting Theory: A Ten Year Perspective - Watts, Ross and Jerrold Zimmerman Positive Accounting Theory and the PA Cult - Chambers, Raymond Accounting and Policy Choice and Firm Characteristics in the Asia-Pacific Region: an International Empirical Test of Costly Contracting Theory - Astami, Emita and Greg Tower SECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS Principles Versus Rules-Based Accounting Standards: The FASB
s Standard Setting Strategy - Benston, George, Michael Bromwich and Alfred Wagenhofer The True and Fair View in British Accounting - Walton, Peter A European True and Fair View - Alexander, David Rules, Principles, and Judgments in Accounting Standards - Bennett, Bruce, Helen Prangell and Michael Bradbury SECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE The Introduction of International Accounting Standards in Europe: Implications for International Convergence - Schipper, Katherine The Adoption of International Accounting Standards in the European Union pp. 127-153 - Whittington, Geoffrey Trends in Research on International Accounting Harmonization pp. 272-304 - Baker, C. Richard and Elena Barbou The Quest for International Accounting Harmonization: A Review of the Standard- Setting Agendas of the IASC, US, UK, Canada and Australia, 1973-1997 - Street, Donna and Kimberly Shaughnessy From National to Global Accounting and Reporting Standards - McKee, David, Don Garner and Yosra AbuAmara McKee A Statistical Model of International Accounting Harmonization pp. 1-29 - Archer, Simon, Pascal, Delvaille and Stuart McLeay SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES The Institutional Environment of Financial Reporting Regulation in ASEAN Countries - Saudogaran, Sharokh and J. Diga Corporate Financial Reporting and Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan and Alfred Wagenhofer Accounting Theory in the Political Economy of China - Shuie, Fujing and Joseph Hilmy Ownership Structure and Earnings Informativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo Young Accounting Developments in Pakistan - Ashraf, Junaid and WaQar Ghani