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