000			03144cam a22003858i 4500
001			21033564
003			Urbe University
005			20210602130121.0
008			190625s2020 nju 001 0 eng
010			_a 2019026625
020			_a9781119577775 _q(paperback)
020			_z9781119608745 _q(adobe pdf)
020			_z9781119577713 _q(epub)
040			_aDLC _beng _erda _cDLC _dDLC
042			_apcc
050	0	0	_aHF5625 _b.A2394 2020b
082	0	0	_a657 _223
100	1		_aSchroeder, Richard G., _eauthor.
245	1	0	_aFinancial accounting theory and analysis : _btext and cases / _cRichard G. Schroeder, University of North Carolina at Charlotte, Emeritus, Myrtle W. Clark, University of Kentucky, Jack M. Cathey, University of North Carolina at Charlotte.
250			_aThirteenth edition.
260			_aHoboken : _bWiley , _c2020
263			_a1910
300			_a635 pages
500			_aIncludes index.
504			_a1.- 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
520			_a"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"--
650		0	_aAccounting.
650		0	_aAccounting _vProblems, exercises, etc.
700	1		_aClark, Myrtle, _eauthor.
700	1		_aCathey, Jack M., _eauthor.
776	0	8	_iOnline version: _aSchroeder, Richard G., _tFinancial accounting theory and analysis _bThirteenth edition. _dHoboken : Wiley, 2020. _z9781119608745 _w(DLC) 2019026626
906			_a7 _brip _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c332 _d332