Previous eds. published under title: Accounting theory.

Includes bibliographical references and index.

Machine generated contents note: 1. The Development of Accounting Theory -- 2. The Pursuit of the Conceptual Framework -- 3. International Accounting -- 4. Research Methodology and Theories on the Uses of Accounting Information -- 5. Income Concepts -- 6. Financial Statements I: The Income Statement -- 7. Financial Statements II: The Balance Sheet and the Statement of Cash Flows -- 8. Working Capital -- 9. Long-Term Assets I: Property, Plant and Equipment -- 10. Long-Term Assets II: Investments and Intangibles -- 11. Long-Term Liabilities -- 12. Accounting for Income Taxes -- 13. Leases -- 14. Pensions and Other Post-Retirement Benefits -- 15. Equity -- 16. Accounting for Multiple Entities -- 17. Financial Reporting Disclosure Requirements and Ethical Responsibilities.

"Updated and revised, this tenth edition helps accountants build strong critical thinking skills and a sound theoretical background. This enables them to evaluate accounting practice in today’s increasingly global world economy. A unique and timely collection of cases and readings cover all areas of accounting and shows how the latest accounting standards impact decision making. New FASB codification cases provide up-to-date information. Room for Debate cases in each chapter, as well as updated disclosure examples throughout the book, also engage accountants as they learn how the material relates to their profession"-- Provided by publisher.