Financial Accounting Theory and Analysis Text and Cases, 13th Edition 2019 Schroeder, Clark, Cathey Test Bank

Test Bank for Financial Accounting Theory and Analysis Text and Cases, 13th Edition 2019 Schroeder, Clark, Cathey Test Bank and Solution Manual 

Financial Accounting Theory and Analysis Text and Cases, 13th Edition 2019 Schroeder, Clark, Cathey Test Bank and Solution Manual

Financial Accounting Theory and Analysis Text and Cases, 13th Edition 2019 Schroeder, Clark, Cathey Test Bank and Solution Manual

Test Bank

 

Product details

  • Publisher: Wiley; 13 edition (October 1, 2019)
  • Language: English
  • ISBN-10: 1119577772
  • ISBN-13: 978-1119577775

Financial Accountin 13th/E Schroeder, Clark, Cathey Test Bank

 

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Richard G. SchroederMyrtle W. ClarkJack M. Cathey

ISBN: 978-1-119-57777-5 October 2019 672 Pages

 

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DESCRIPTION

Introduction to Brain and Behavior

Sixth Edition ©2019 Bryan Kolb; Ian Q. Whishaw; G. Campbell Teskey

Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. 

Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

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Table of Contents

Preface v

1 The Development of Accounting Theory 1

The Early History of Accounting 2

Accounting in the United States Since 1930 5

The Role of Ethics in Accounting 19

Accounting in Crisis: The Events of the Early 2000s 19

International Accounting Standards 23

Cases 24

FASB ASC Research 26

Room for Debate 26

2 The Pursuit of the Conceptual Framework 27

The Early Theorists 27

Early Authoritative and Semiauthoritative Organizational Attempts to Develop the Conceptual Framework of Accounting 29

Statement on Accounting Theory and Theory Acceptance 35

The FASB’s Conceptual Framework Project 38

Principles-Based Versus Rules-Based Accounting Standards 54

International Convergence 58

Cases 68

FASB ASC Research 70

Room for Debate 70

3 International Accounting 71

International Business Accounting Issues 72

The Development of Accounting Systems 72

Preparation of Financial Statements for Foreign Users 74

The International Accounting Standards Committee 74

The Uses of International Accounting Standards 83

The IASC and the IOSCO 85

The IASB Annual Improvements Project 86

IASB–FASB Convergence 87

The Effects of International versus US GAAP Accounting Standards 88

Standards Overload 91

Framework for the Preparation and Presentation of Financial Statements 92

The IASB–FASB Financial Statement Presentation Project 101

Cases 103

FASB ASC Research 105

Room for Debate 106

4 Research Methodology and Theories on the Uses of Accounting Information 107

Research Methodology 107

The Outcomes of Providing Accounting Information 110

The Relationship Among Research, Education, and Practice 136

Cases 137

FASB ASC Research 139

Room for Debate 140

5 Income Concepts, Revenue Recognition, and Other Methods of Reporting 141

The Nature of Income 142

Economic Versus Accounting Income 146

Revenue Recognition 148

Matching 167

Income Recognition Constraints 169

Non-GAAP Measures of Performance 170

Sustainability Reporting 174

Earnings Quality, Earnings Management, and Fraudulent Financial Reporting 178

International Accounting Standards 184

Cases 186

FASB ASC Research 189

Room for Debate 190

6 Financial Statement I: The Income Statement 191

The Economic Consequences of Financial Reporting 191

Income Statement Elements 191

Statement Format 193

Proposed Format of the Statement of Comprehensive Income 216

The Value of Corporate Earnings 217

International Accounting Standards 222

Cases 227

FASB ASC Research 230

Room for Debate 231

7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows 232

The Balance Sheet 232

Fair Value Measurements 244

Proposed Format of the Statement of Financial Position 251

Evaluating a Company’s Financial Position 251

The Statement of Cash Flows 254

Proposed Format of the Statement of Cash Flows 265

Financial Analysis of Cash-Flow Information 266

International Accounting Standards 267

Cases 274

FASB ASC Research 277

Room for Debate 278

8 Working Capital 279

Development of the Working Capital Concept 279

Current Usage 281

Components of Working Capital 281

Working Capital Management 292

International Accounting Standards 300

Cases 301

FASB ASC Research 304

Room for Debate 305

9 Long-Term Assets I: Property, Plant, and Equipment 306

Property, Plant, and Equipment 306

Financial Analysis of Property, Plant, and Equipment 311

Cost Allocation 311

Capital and Revenue Expenditures 315

Recognition and Measurement Issues 315

Impairment of Value 316

Accounting for Asset Retirement Obligations 318

International Accounting Standards 320

Cases 327

FASB ASC Research 330

Room for Debate 331

10 Long-Term Assets II : Investments and Intangibles 332

Investments in Equity Securities 332

Investments in Debt Securities 339

Impairment of Investments in Unsecuritized Debt Including Receivables and Loans 343

The Fair Value Option for Financial Assets 347

Transfers of Financial Assets 348

Intangibles 349

Financial Analysis of Investments and Intangibles 358

International Accounting Standards 358

Cases 368

FASB ASC Research 372

Room for Debate 373

11 Long-Term Liabilities 374

The Definition of Liabilities 374

Recognition and Measurement of Liabilities 375

Debt versus Equity 376

Classification of Long-Term Debt 379

Other Liability Measurement Issues 392

Troubled Debt Restructurings 399

Financial Analysis of Long-Term Debt 401

International Accounting Standards 403

Cases 409

FASB ASC Research 413

Room for Debate 414

12 Accounting for Income Taxes 415

Historical Perspective 415

The Income Tax Allocation Issue 417

Permanent and Temporary Differences 417

Conceptual Issues 421

Alternative Interperiod Tax Allocation Methods 425

Financial Statement Disclosure 435

FIN No. 48, “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109” 436

The Tax Cuts and Jobs Act of 2017 437

Financial Analysis of Income Taxes 440

International Accounting Standards 443

Cases 446

FASB ASC Research 449

Room for Debate 450

13 Leases 451

Accounting for Leases 452

Subsequent Developments 463

ASU 2016-02 (FASB ASC 842) 466

Financial Analysis of the Effects of Capitalizing Operating Leases 473

International Accounting Standards 475

Cases 480

FASB ASC Research 485

Room for Debate 485

14 Pensions and Other Postretirement Benefits 487

Historical Perspective 489

Accounting for the Pension Fund 500

The Employee Retirement Income Security Act 500

Other Postretirement Benefits 501

Postemployment Benefits 503

SFAS No. 132 503

SFAS No. 158 504

Financial Analysis of Pension and Other Postretirement Benefits 506

International Accounting Standards 506

Cases 509

FASB ASC Research 512

Room for Debate 513

15 Equity 514

Theories of Equity 514

Definition of Equity 519

The Distinction Between Debt and Equity 520

Reporting Equity 522

Financial Analysis of Stockholders’ Equity 534

International Accounting Standards 536

Cases 538

FASB ASC Research 542

Room for Debate 543

16 Accounting for Multiple Entities 544

Business Combinations 544

Accounting for Business Combinations 545

Consolidations 551

Theories of Consolidation 557

Noncontrolling Interest 559

Drawbacks of Consolidation 561

Segment Reporting 562

Foreign Currency Translation 566

International Accounting Standards 574

Cases 585

FASB ASC Research 588

Room for Debate 589

17 Financial Reporting Disclosure Requirements and Ethical Responsibilities 590

FASB Recognition and Measurement Criteria 590

Areas Directly Affected by Existing FASB Standards: Supplementary Information 597

Other Means of Financial Reporting 605

Other Useful Information for Investment, Credit, and Similar Decisions 609

Securities and Exchange Commission Disclosure Requirements 611

Ethical Responsibilities 619

International Accounting Standards 627

Cases 630

FASB ASC Research 634

Room for Debate 635

Index I-1

  • Discussions of the use of non-GAAP measures, ASB’s revised Conceptual Framework, the IASB’s fair and true override, reporting revenue, identifying performance obligations, credit losses, and behavioral finance
  • Accounting Standards Updates (ASU) including Restricted Cash, Leases, Plan Accounting, and Compensation: Improvements to Share Based Payments Accounting
  • Accounting implications of recent legislation including the Tax Cuts and Jobs Act of 2017 and its related implementation issues
  • FASB and SECs efforts to simplify disclosure requirements, and SEC’s effort to improve risk disclosures including cyber risk
  • Integrates critical thinking skills, communication skills, and the use of group projects to develop cooperative skills
  • Connects relevant theoretical issues to real-world examples
  • Discusses U.S. GAAP and International accounting standards
  • Includes a tutorial on the use of the FASB ASC in the solutions manual
  • Features an instructor’s companion website containing a solutions manual, test bank, and image bank

 

, Also .. you can check our full list there :

list of Solution manual and Test Bank Part 1

and
 
list of Solution manual and Test Bank Part 2

and

list of Solution manual and Test Bank Part 3

————————————————————————————

What is SM, TB , IM ?

· What is the Test Bank (TB)?

An ever-expanding collection of previously administered exams, quizzes, and other assessment measures in a wide range of courses made available for current students as study aids.

Why should I use previously administered tests to study?

* become familiar with how material will be tested

* see the format of the test

* practice test-taking skills

* simulate a timed exam

* gain more experience with course content

· What is a SOLUTION MANUAL (SM)?

A Solutions Manual contains all the answers to the questions in the book with detailed explanations and examples.

· What is an INSTRUCTOR’S SOLUTION MANUAL (ISM) OR INSTURCTOR’S MANUAL (IM)?

 

An Instructor’s Manual is the guide that your teacher may use when making lesson plans and contain extra questions and answers, lab assignments, and more.

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All solutions manual and Test Banks be in soft copy [Adobe Acrobat Reader (PDF )or Word format .Docx] 

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