Includes index.

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, REVENEU RECOGNITION, AND OTHER METHODS OF REPORTING.-- 6 FINANCIAL STATEMENT I: THE INCOME STATEMENT.-- 6 FINANCIAL STATEMENT 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 POSTRETIREMENT BENEFITS.-- 15 EQUITY.-- 16 ACCOUNTING FOR MULTIPLE ENTITIES.-- 17 FINANCIAL REPORTING DISCLOSURE REQUIREMENTS AND ETHICAL RESPONSABILITIES

"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules. In recent years, the globalization of the economy has affected the skills necessary to be a successful accountant and has caused accounting educators to develop new methods of communicating accounting education. Emphasis is now being given to the incorporation of ethics into the curriculum, the analysis of a company's quality of earnings and sustainable income, the use of the World Wide Web as a source of information, the international dimensions of accounting, the development of critical thinking skills, the development of communication skills, and the use of group projects to develop cooperative skills"--