财务会计理论与分析 英文版PDF电子书下载

Contents 1

1 THE DEVELOPMENT OF ACCOUNTING THEORY 1

2 RESEARCH METHODOLOGY AND THEORIES OF THE USES OF ACCOUNTING INFORMATION 36

3 INCOME CONCEPTS 61

4 FINANCIAL STATEMENTS Ⅰ:THE INCOME STATEMENT 93

5 FINANCIAL STATEMENTS Ⅱ:THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS 139

6 INTERNATIONAL ACCOUNTING 175

7 WORKING CAPITAL 206

8 LONG-TERM ASSETS Ⅰ:PROPERTY,PLANT,AND EQUIPMENT 237

9 LONGTERM ASSETS Ⅱ:INVESTMENTS AND INTANGIBLES 267

10 LONG-TERM LIABILITIES 304

11 ACCOUNTING FOR INCOME TAXES 350

12 LEASES 384

13 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 413

14 EQUITY 442

15 ACCOUNTING FOR MULTIPLE ENTITIES 473

16 FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSIBILITIES 517

INDEX 545