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New edition of a standard textbook at the senior undergraduate or graduate level. (c) by Book News, Inc., Portland, OR.

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• 1 An Introduction to Accounting Theory(p. 1)
• Accounting Theory and Policy Making(p. 4)
• The Role of Measurement in Accounting(p. 6)
• Summary(p. 12)
• Appendix 1-A Valuation Systems(p. 13)
• Questions(p. 22)
• Cases, Problems, and Writing Assignments(p. 25)
• Critical Thinking and Analysis(p. 27)
• Bibliography of Referenced Works(p. 27)
• 2 Accounting Theory and Accounting Research(p. 29)
• Accounting Research and Scientific Method(p. 30)
• Is Accounting an Art or a Science?(p. 38)
• Directions in Accounting Research(p. 41)
• Summary(p. 51)
• Questions(p. 51)
• Cases, Problems, and Writing Assignments(p. 54)
• Critical Thinking and Analysis(p. 54)
• Bibliography of Referenced Works(p. 54)
• 3 Development of the Institutional Structure of Financial Accounting(p. 59)
• Accounting in the United States Prior to 1930(p. 60)
• The Formative Years, 1930-1946(p. 62)
• The Postwar Period, 1946-1959(p. 66)
• The Modern Period, 1959 to the Present(p. 69)
• Summary(p. 90)
• Questions(p. 91)
• Cases, Problems, and Writing Assignments(p. 93)
• Critical Thinking and Analysis(p. 95)
• Bibliography of Referenced Works(p. 95)
• 4 The Economics of Financial Reporting Regulation(p. 99)
• Unregulated Markets for Accounting Information(p. 100)
• Regulated Markets(p. 104)
• The Paradox of Regulation(p. 111)
• The Regulatory Process(p. 113)
• Economic Consequences of Accounting Policy(p. 119)
• Summary(p. 120)
• Questions(p. 121)
• Cases, Problems, and Writing Assignments(p. 122)
• Critical Thinking and Analysis(p. 124)
• Bibliography of Referenced Works(p. 124)
• 5 Postulates, Principles, and Concepts(p. 129)
• Postulates and Principles(p. 130)
• Basic Concepts Underlying Historical Costing(p. 136)
• Equity Theories(p. 150)
• Summary(p. 156)
• Appendix 5-A The Basic Postulates of Accounting (ARS 1)(p. 157)
• Appendix 5-B A Tentative Set of Broad Accounting Principles for Business Enterprises (ARS 3)(p. 159)
• Questions(p. 163)
• Cases, Problems, and Writing Assignments(p. 165)
• Critical Thinking and Analysis(p. 166)
• Bibliography of Referenced Works(p. 166)
• 6 The Search for Objectives(p. 170)
• ASOBAT(p. 171)
• APB Statement 4(p. 179)
• The Trueblood Report(p. 182)
• SATTA(p. 188)
• User Objectives and User Diversity(p. 194)
• Summary(p. 200)
• Questions(p. 201)
• Cases, Problems, and Writing Assignments(p. 202)
• Critical Thinking and Analysis(p. 202)
• Bibliography of Referenced Works(p. 202)
• 7 The FASB's Conceptual Framework(p. 206)
• The Conceptual Framework(p. 207)
• The Conceptual Framework as a Codificational Document(p. 232)
• Empirical Research on the Conceptual Framework(p. 235)
• Summary(p. 236)
• Questions(p. 237)
• Cases, Problems, and Writing Assignments(p. 238)
• Critical Thinking and Analysis(p. 238)
• Bibliography of Referenced Works(p. 238)
• 8 Usefulness of Accounting Information to Investors and Creditors(p. 242)
• Accounting Data and Models of Firm Valuation(p. 243)
• The Value of Accounting Information for Investors(p. 246)
• Accounting Information and Cross-Sectional Valuation Models(p. 261)
• The Role of Auditing in the Financial Reporting Process(p. 262)
• Accounting Data and Creditors(p. 264)
• The Usefulness of Accounting Allocations(p. 265)
• Summary(p. 266)
• Appendix 8-A Information Evaluation(p. 267)
• Questions(p. 273)
• Cases, Problems, and Writing Assignments(p. 275)
• Critical Thinking and Analysis(p. 277)
• Bibliography of Referenced Works(p. 277)
• 9 Uniformity and Disclosure: Some Policy-Making Directions(p. 287)
• Uniformity(p. 289)
• Disclosure(p. 302)
• Summary(p. 317)
• Questions(p. 318)
• Cases, Problems, and Writing Assignments(p. 320)
• Critical Thinking and Analysis(p. 326)
• Bibliography of Referenced Works(p. 326)
• 10 The Balance Sheet(p. 330)
• The Relationship Between the Balance Sheet and Income Statement(p. 331)
• Assets(p. 335)
• Liabilities(p. 352)
• Owners' Equity(p. 360)
• Financial Instruments(p. 368)
• Classification in the Balance Sheet(p. 376)
• Summary(p. 377)
• Questions(p. 378)
• Cases, Problems, and Writing Assignments(p. 380)
• Critical Thinking and Analysis(p. 384)
• Bibliography of Referenced Works(p. 385)
• 11 The Income Statement(p. 390)
• Income Definitions(p. 391)
• Revenues and Gains(p. 392)
• Expenses and Losses(p. 396)
• Future Events and Accounting Recognition(p. 399)
• Current Operating Versus All-Inclusive Income(p. 402)
• Capitalizing Intangible Costs(p. 406)
• Nonoperating Sections(p. 407)
• Earnings per Share(p. 414)
• Specialized Subjects Concerning Income Measurement(p. 415)
• Earnings Management(p. 419)
• Summary(p. 423)
• Questions(p. 424)
• Cases, Problems, and Writing Assignments(p. 425)
• Critical Thinking and Analysis(p. 428)
• Bibliography of Referenced Works(p. 428)
• 12 Statement of Cash Flows(p. 435)
• Logic Underlying the Statement of Changes in Financial Position(p. 436)
• The Move to a Cash Flow Statement(p. 441)
• Requirements of the Cash Flow Statement(p. 444)
• Classification Problems of SFAS No. 95(p. 448)
• Analytical Usefulness of the Cash Flow Statement(p. 452)
• Cash and Funds Flow Research(p. 453)
• Summary(p. 454)
• Questions(p. 455)
• Cases, Problems, and Writing Assignments(p. 456)
• Critical Thinking and Analysis(p. 463)
• Bibliography of Referenced Works(p. 465)
• 13 Accounting for Inflation and Changing Prices(p. 468)
• History of Accounting for the Effects of Changing Prices in the United States Prior to SFAS No. 33(p. 470)
• Constructing Price Indexes(p. 473)
• An Overview of Inflation Accounting(p. 475)
• Income Measurement Systems(p. 484)
• Provisions of SFAS No. 33 and Rejection in SFAS Nos. 82 and 89(p. 498)
• Special Problems in Measurement and Valuation(p. 501)
• Summary(p. 509)
• Questions(p. 510)
• Cases, Problems, and Writing Assignments(p. 511)
• Critical Thinking and Analysis(p. 514)
• Bibliography of Referenced Works(p. 514)
• 14 Income Taxes and Financial Accounting(p. 518)
• Income Tax Allocation(p. 519)
• Modified Accelerated Cost Recovery System(p. 532)
• The Asset-Liability Orientation of SFAS No. 109(p. 533)
• Summary(p. 541)
• Appendix 14-A Investment Tax Credit(p. 542)
• Questions(p. 547)
• Cases, Problems, and Writing Assignments(p. 548)
• Critical Thinking and Analysis(p. 550)
• Bibliography of Referenced Works(p. 551)
• 15 Oil and Gas Accounting(p. 555)
• Conceptual Differences Between FC and SE(p. 558)
• Standard Setting for Oil and Gas Accounting(p. 560)
• Reserve Recognition Accounting (RRA)(p. 572)
• Current Status of Accounting in the Oil and Gas Industry(p. 576)
• Summary(p. 578)
• Questions(p. 579)
• Cases, Problems, and Writing Assignments(p. 580)
• Critical Thinking and Analysis(p. 583)
• Bibliography of Referenced Works(p. 584)
• 16 Pensions and Other Postretirement Benefits(p. 588)
• Overview of Pension Plans(p. 589)
• Development of Pension Accounting Standards(p. 599)
• Postretirement Benefits Other than Pensions(p. 611)
• Summary(p. 620)
• Appendix 16-A Illustration of Pension Expense Determination and Actuarial Funding Methods(p. 621)
• Questions(p. 631)
• Cases, Problems, and Writing Assignments(p. 633)
• Critical Thinking and Analysis(p. 636)
• Bibliography of Referenced Works(p. 636)
• 17 Leases(p. 641)
• The Lease Contract(p. 642)
• Lease Capitalization(p. 646)
• The Evolution of Lease Accounting Standards(p. 650)
• Assessing SFAS No. 13(p. 667)
• Economic Consequences of Lease Capitalization(p. 668)
• Summary(p. 672)
• Questions(p. 672)
• Cases, Problems, and Writing Assignments(p. 673)
• Critical Thinking and Analysis(p. 678)
• Bibliography of Referenced Works(p. 678)
• 18 Intercorporate Equity Investments(p. 681)
• Relevant Circumstances(p. 683)
• Consolidation(p. 685)
• Proportionate Consolidation(p. 689)
• The Equity Method(p. 692)
• The Fair Value Method(p. 694)
• Defining the Reporting Entity(p. 694)
• Summary(p. 698)
• Questions(p. 698)
• Cases, Problems, and Writing Assignments(p. 699)
• Critical Thinking and Analysis(p. 701)
• Bibliography of Referenced Works(p. 701)
• 19 Issues in International Accounting(p. 705)
• Translation of Foreign Operations(p. 706)
• National Accounting Differences(p. 714)
• International Harmonization of Accounting Standards(p. 729)
• Summary(p. 738)
• Questions(p. 739)
• Cases, Problems, and Writing Assignments(p. 740)
• Critical Thinking and Analysis(p. 741)
• Bibliography of Referenced Works(p. 741)
• Index(p. 749)