財(cái)務(wù)會(huì)計(jì)理論與分析（英文版）

Contents
1THEDEVELOPMENTOFACCOUNTINGTHEORY
TheEarlyHistoryofAccounting,AccountingintheUnited
StatesSince1930,TheEvolutionofthePhrase"Generally
AcceptedAccountingPrinciples",TheConceptual
FrameworkProject,TheBusinessReportingResearch
Project,TheRoleofEthicsinAccounting,International
AccountingStandards
2RESEARCHMETHODOLOGYANDTHEORIES
OFTHEUSESOFACCOUNTINGINFORMATION
ResearchMethodology,TheOutcomesofProviding
AccountingInformation,TheRelationshipBetween
Research,Education,andPractice
3INCOMECONCEPTS
TheNatureofIncome,IncomeRecognition,Income
Recipients
4FINANCIALSTATEMENTSI:THEINCOMESTATEMENT
TheEconomicConsequencesofFinancialReporting,Income
StatementElements,StatementFormat,TheValueof'
CorporateEarnings,InternationalAccountingStandards

5FINANCIALSTATEMENTSII:THEBALANCESHEET
ANDTHESTATEMENTOFCASHFLOWS
TheBalanceSheet.TheStatementofCashFlows,
DevelopmentStageEnterprises,InternationalAccounting
Standards
6INTERNATIONALACCOUNTING
lnternationalBusinessAccountinglssues,TheDevelopment
ofAccountingSystems,FrameworkforthePreparationand
PresentationofFinancialStatements,International
AccountingStandard5:AVisionfortheFuture
7WORKINGCAPITAL
DevelopmentoftheWOrkingCapitaIConcept,Current
Usage,ComponentsofWorkingCapital,Evaluationofa
Company'sWOrkingCapitalPosition,International
AccountingStandards,ModificationsoftheWorkingCapital
Concept
8LONG-TERMASSETSI:PROPERTYPLANT
ANDEQUIPMENT
Property,Plant,andEquipment,FinancialAnalvsisof
Property,PIant,andEquipment,CostAllocation,
Depreciation,AccountingfOrOilandGasProperties,Capital
andRevenueExpenditures,RecognitionandMeasurement
Issues,InternationalAccountingStandards
9LONG-TERMASSETSII:INVESTMENTS
ANDlNTANGIBLES
InvestmentsinEquitySecurities,InvestmentsinDebt
Securities,PermanentDeclineinFairValue,Ittipairmentof
InvestmentsinUnsecuritizedDebt,Intangibles,International
AccountingStandards

10LONG-TERMLIABILITIES
TheDefinitionofLiabilities,RecognitionandMeasurement
ofLiabilities,DebtversusEquitYTfoubleDebtRestructuring,
FinancialAnalysisofLong-TCrmDebt,International
AccountingStandards
11ACCOUNTINGFORINCOMETAXES
HistoricalPerspective,TheIncomeTaxAllocationIssue,
PermanentandTCmporaryDifferences,Alternative
InterperiodTaxAllocationMethods,SFASNo109,FinanciaI
AnaIysisofIncomeTaxes,InternationalAccounting
Standards
12LEASES
CriteriaforClassiIyingLeases,AccountingandReportingby
LesseesUnderSFASNo13,AccountingforLoanOrigination
FeesandCosts,FinancialAnalysisofLeases,International
AccountingStandards
13PENSIONSANDOTHERPOSTRETIREMENTBENEFITS
HistoricalPerspective,AccountingforthePensionFund,The
EmployeeRetirementIncomeSecurityAct,Other
PostretirementBenefits,FinancialAnalysisofRetirement
Benefits,InternationalAccountingStandards
14EQUITY
TheoriesofEquitY,DefinitionofEquity,RecordingEquitY
FinancialAnalysisofEquityInternationalAccounting
Standards

15ACCOUNTlNGFORMULTlPLEENTlTIES
BusinessCombinations,ConsoIidations,Theoriesof
Consolidation,MinorityInterest,Drawbacksof
Conso1idation,SegmentReporting,TenderOffers,Push-
DownAccounting,ForeignCurrencyTranslation,
InternationalAccountingStandards
16FINANCIALREPORTINGDISCLOSUREREQUIREMENTS
ANDETHICALRESPONSIBILITIES
DisclosureRequirements,EthicalResponsibilities,
InternationalAccountingStandards
INDEX