Financial accounting theory and analysis : text and cases /
Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey.
- Twelfth edition. Asia edition.
- Hoboken, NJ : John Wiley & Sons, Inc., c2019.
- xiv, 592 pages : illustrations ; 25 cm
The development of accounting theory -- The pursuit of the conceptual framework -- International accounting -- Research methodology and theories on the uses of accounting information -- Income concepts, revenue recognition and matching -- Financial statement I: the income statement -- Financial statements II: the balance sheet and the statement of cash flows -- Working capital -- Long-term assets I: property, plant, and equipment -- Long-term assets II: investments and intangibles -- Long-term liabilities -- Accounting for income taxes -- Leases -- Pensions and other postretirement benefits -- Equity -- Accounting for multiple entities -- Financial reporting disclosure requirements and ethical responsibilities.