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CHAPTER 1 An Introduction to Accounting Theory 1

Accounting Theory and Policy Making 4

The Role of Measurement in Accounting 6

Summary 11

Appendix 1-A:Valuation Systems 12

Questions 23

Cases,Problems,and Writing Assignments 24

Bibliograp?y of Referenced Works 26

CHAPTER 2 Accounting Theory and Accounting Research 27

Accounting Research and Scientific Method 28

Is Accounting an Art or a Science? 36

Directions in Accounting Research 39

Summary 47

Questions 48

Cases,Problems,and Writing Assignments 50

Bibliograp?y of Referenced Works 50

CHAPTER 3 Development of the Institutional Structure of Financial Accounting 54

Accounting in the United States Prior to 1930 55

The Formative Years,1930-1946 57

The Postwar Period,1946-1959 60

The Modern Period,1959 to the Present 64

Summary 81

Questions 82

Cases,Problems,and Writing Assignments 83

Bibliograp?y of Referenced Works 85

CHAPTER 4 The Economics of Financial Reporting Regulation 88

Unregulated Markets for Accounting Information 89

Regulated Markets 92

The Paradox of Regulation 99

The Regulatory Process 101

Toward a Political Economy of Accounting 106

Summary 108

Questions 109

Cases,Problems,and Writing Assignments 110

Bibliograp?y of Referenced Works 112

CHAPTER 5 Postulates,Principles,and Concepts 116

Postulates and Principles 117

Basic Concepts Underlying Historical Costing 123

Equity Theories 136

Summary 142

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

Questions 148

Cases,Problems,and Writing Assignments 149

Bibliograp?y of Referenced Works 150

CHAPTER 6 The Search for Objectices 154

ASOBAT 155

APB Statement 4 162

The Trueblood Report 165

SATTA 171

User Objectives and User Diversity 176

Summary 182

Questions 183

Cases,Problems,and Writing Assignments 183

Bibliograp?y of Referenced Works 184

CHAPTER 7 The FASB s Conceptual Framework 187

The Conceptual Framework 188

The Conceptual Framework as a Codificational Document 210

Summary 213

Questions 214

Cases,Problems,and Writing Assignments 215

Bibliography of Referenced Works 215

CHAPTER 8 Usefulness of Accounting Information to Investors and Creditors 218

Accounting Data and Models of Firm Valuation 219

The Value of Accounting Information for Investors 221

Accounting Information and Cross-Sectional Valuation Models 233

The Role of Auditing in the Financial Reporting Process 234

Accounting Data and Creditors 236

The Usefulness of Accounting Allocations 237

Summary 238

Appendix 8-A: Information Evaluation 239

Questions 244

Cases,Problems,and Writing Assignments 245

Bibliograp?y of Referenced Works 247

CHAPTER 9 Uniformity and Disclosure:Some Policy-Making Directions 254

Uniformity 256

Disclosure 267

Directions of the Standard-Setting Process 279

Summary 281

Questions 282

Cases,Problems,and Writing Assignments 284

Bibliograpby of Referenced Works 287

CHAPTER 10 The Income Statement 290

The Relationship Between the Balance Sheet and Income ?tatement 291

Income Definitions 296

Revenues and Gains 297

Expenses and Losses 300

Future Events and Accounting Recognition 303

Current Operating Versus All-Inclusive Income 306

Nonoperating Sections 308

Earnings Per Share 314

Specialized Subjects Concerning Income Measurement 316

Earnings Management 319

Summary 323

Questions 323

Cases,Problems,and Writing Assignments 325

Bibliograp?y of Referenced Works 327

CHAPTER 11 The Balance Sheet 331

Assets 332

Liabilities 348

Owners Equity 354

Financial Instruments and Off-Balance-Sheet Transactions 360

Classification in the Balance Sheet 366

Summary 368

Questions 369

Cases,Problems,and Writing Assignments 370

Bibliograp?y of Referenced Works 374

CHAPTER 12 Statement of Cash Flows 378

Logic Underlying the Statement of Changes in Financial Position 379

The Move to a Cash Flow Statement 383

Requirements of the Cash Flow Statement 386

Criticism of SFAS No.95 388

Cash and Funds Flow Research 390

Summary 391

Questions 392

Cases,Problems,and Writing Assignments 393

Bibliograp?y of Referenced Works 397

CHAPTER 13 Accounting for Inflation and Changing Prices 399

History of Accounting for the Effects of Changing Prices in the United States Prior to SFAS No.33 401

Constructing Price Indexes 403

An Overview of Inflation Accounting 406

Income Measurement Systems 414

Provisions of SFAS No.33 and Rejection in SFAS Nos.82 and 89 427

Special Problems in Measurement and Valuation 430

Summary 437

Appendix 13-A: The Double Counting Effect with Current Costs 438

Questions 441

Cases,Problems,and Writing Assignments 442

Bibliograp?y of Referenced Works 444

CHAPTER 14 Income Taxes and Financial Accounting 446

Income Tax Allocation 447

Modified Accelerated Cost Recovery System 458

The Asset-Liability Orientation of SFAS No.109 461

Summary 466

Appendix 14-A:Investment Tax Credit 467

Questions 472

Cases,Problems,and Writing Assignments 473

Bibliograp?y of Referenced Works 474

CHAPTER 15 Oil and Gas Accounting 477

Conceptual Differences Between FC and SE 480

Standard Setting for Oil and Gas Accounting 482

Reserve Recognition Accounting(RRA) 493

Current Status of Accounting in the Oil and Gas Industry 496

Summary 498

Questions 499

Cases,Problems,and Writing Assignments 500

Bibliograp?y of Referenced Works 503

CHAPTER 16 Pensions and Other Postretirement Benefits 506

Overview of Pension Plans 507

Development of Pension Accounting Standards 515

Postretirement Benefits Other than Pensions 526

Summary 532

Appendix 16-A: Illustration of Pension Expense Determination and Actuarial Funding Methods 533

Questions 541

Cases,Problems,and Writing Assignments 542

Bibliograp?y of Referenced Works 544

CHAPTER 17 Leases 547

The Lease Contract 548

Lease Capitalization 552

The Evolution of Lease Accounting Standards 555

Assessing SFAS No.13 570

Economic Consequences of Lease Capitalization 571

Summary 574

Questions 575

Cases,Problems,and Writing Assignments 576

Bibliograp?y of Referenced Works 582

CHAPTER 18 Intercorporate Equity Investments 584

Relevant Circumstances 585

Consolidation 587

The Equity Method 596

The Fair Value Method 597

Proportionate Consolidation 598

Defining the Reporting Entity 600

Summary 603

Questions 604

Cases,Problems,and Writing Assignments 605

Bibliograpby of Referenced Works 607

CHAPTER 19 Issues in International Accounting 610

Translation of Foreign Operations 611

National Accounting Differences 618

International Harmonization of Accounting Standards 629

Summary 638

Questions 639

Cases,Problems,and Writing Assignments 640

Bibliograp?y of Referenced Works 641

Index 645