xiv, 792 p. : ill. ; 24 cm.

Machine generated contents note: Objectives and Features of the 8th Edition -- 1.An Introduction to Accounting Theory -- Accounting Theory and Policy Making -- The Role of Measurement in Accounting -- Plan of This Book -- Appendix 1-A Valuation Systems -- 2.Accounting Theory and Accounting Research...

Contents note continued: 5.Postulates, Principles, and Concepts -- Postulates and Principles -- Basic Concepts Underlying Historical Costing -- Equity Theories -- Appendix 5-A The Basic Postulates of Accounting (ARS 1) -- Appendix 5-B A Tentative Set of Broad Accounting Principles for Business Enter...

Contents note continued: The Value of Accounting Information: Evidence From Direct Valuation -- Accounting Data and Creditors -- Importance of Earnings Forecasting -- Empirical Research and Standard Setting -- 9.Uniformity and Disclosure: Some Policy-Making Directions -- What Underlies the Choice Am...

Contents note continued: Current Operating Versus All-Inclusive Income -- Nonoperating Sections -- Earnings per Share -- Special Subjects Concerning Income Measurement -- Earnings Management -- Income Statement Developments -- 13.Statement of Cash Flows -- The Statement of Changes in Financial Posit...

Contents note continued: Empirical Research on Income Tax Allocation -- International Accounting Standards (IAS) -- Improving Accounting Standards -- 16.Pensions and Other Postretirement Benefits -- Overview of Pension Plans -- Development of Pension Accounting Standards -- Postretirement Benefits O...

Contents note continued: Appendix 18-A Special Purpose Entities, Variable Interest Entities, and the Downfall of Enron.