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目录 · · · · · ·
Table of Contents
The Institutional Setting and
Fundamental Accounting Concepts
1 The Institutional Setting and the
Development of Financial Reporting
Standards
· · · · · · (更多)
The Institutional Setting and
Fundamental Accounting Concepts
1 The Institutional Setting and the
Development of Financial Reporting
Standards
· · · · · · (更多)
Table of Contents
The Institutional Setting and
Fundamental Accounting Concepts
1 The Institutional Setting and the
Development of Financial Reporting
Standards
The Focus on Financial Infonnation
Standard-Setting Organizations in the United
States
The American Institute of Certified Public
Accountants
The Financial Accounting Standards
Board
The Securities and Exchange
Commission
Other Influential Organizations
Intemational Standard-Setting
Organizations
Appendix lA A Brief Summary of Key
EU Objectives
Appendix 1B lASC Accounting
Standards
2 Fundamental Accounting Concepts and
the Conceptual Framework
Accounting Fundamentals
Purpose of Accounting
The Accounting Equation
Accrual Accounting
The Conceptual Framework
Financial Reporting Objectives
Qualitative Characteristics of Accounting
Information
Recognition and Measurement
Other Accepted Accounting Concepts
Intemational Considerations
Appendix 2A A Review of the Accounting
Cycle
Comprehensive Dlustration: Allen
Corporation
Case 2-1: The Garden Center, Inc. (A)
Case 2-2: The Garden Center, Inc. (B)
Case 2-3: Flowtron, Inc.
Case 2-4: Wattle Creek Winery
The Measurement and Reporting
of Income, Financial Position,
and Cash Flows
3 Revenue Recognition, Receivables, and
the Income Statement
The Income Statement
Revenue Realization and Recognition
Criteria for Recognition
Recognition Methods
Special Industry Methods
Revenue Adjustments
Creative Recognition Methods
Financial Analysis
Profitability Analysis
Asset Management
Analysis of Risk
Intemational Considerations
Dlustrative Case: Sybra, Inc.
Case 3-1: Diamondback Construction
Company
Case 3-2: Crcdit & Collection
Corporation
Case 3-3: A. H. Robins Company, Inc.-Trade
Receivables
Case 3-4: Informix Corporation
Case 3-5: Candela Laser Corporation
4 The Balance Sheet
Elements of the Balance Sheet
Assets
Liabilities
Minority Interest
Stockholders' Equity
Balance Sheet Analysis
Intemational Considerations
Dlustrative Case: Merck & Company
Inc.
Case 4-1: Balance Sheets Tell a Story
Case 4-2: Deerc and Caterpillar
Case 4-3: Balance Sheets Across
Industries
Case 4-4: Auto Company Balance Sheets-
intemational
5 The Statement of Cash Flows
Importance of Cash Flow
Preparing a Statement of Cash Plows
Methods of Prcparing a SCF
Operating Activities
Investing Activities
Financing Activities
Relational Insights
Cash Flow Analysis
Intemational Considerations
lUustrative Case: Whirlpool Corporation
Appendix 5A An Example of Prcparing a
Statement of Cash Flows Using the
Indirect Method: The La-Z-Boy Chair
Company
Case 5-1: Monsanto Company
Case 5-2: Compton Computing Systems
(A)
Case 5-3: Compton Computing Systems
(B)
Case 5-4: Southland Corporation
Case 5-5: Campbell Soup Company
Case 5-6: The Regina Company
Case 5-7: Bethlehem Steel Corporation
6 Corporate Accountability and the
Independent Auditor
Corporate Accountability
Fraudulent Financial Reporting
Opinion Shopping
The Independent Auditor
Auditor's Report
Investigation and Detection of Fraud
Other Audit Communications
Intemational Considerations
Financial Reporting, Efficient Capital Markets,
and a Positive Theory of
Accounting
Prospective Information
Case 6-1: Datapoint Corporation
Case 6-2: The Leslie Pay Companies
Case 6-3: Mattel, Inc.
Case 6-4: The Regina Company (A)
Case 6-5: MiniScribe Corporation (B)
PART3
The Measurement and Reporting
ofAssets
7 Inventories and the Cost of Goods
Sold
Accounting for Inventories
Inventory Quantities
Inventory Costs .--
Changes in Inventory Methods
Standard Costs
Lower of Cost or Market (LCM)
Financial Analysis
Intemational Considerations
Dlustrative Case: The Oliver company
Dlustrative Case: Champion Spark Plug
Company
Case 7-1: Paragon Electronics, Inc.-lnventory
Cost Plow
Case 7-2: A. H. Robins Company-
Inventory (A)
Case 7-3: A. H. Robins Company-
Inventory (B)
Case 7-4: A. H. Robins Company-
Inventory (C)
Case 7-5: Holland Corporation
Case 7-6: Wrencroft Appliance
Company
Case 7-7: Tonka Corporation-Hasbro
Inc.
Case 7-8: Packaging and Containers,
Inc.
8 Marketable Securities and Intercorporate
Investments
Short-Term Intercorporate Investments
Intemational Considerations
Long-Term Intercorporate Investments
Passive Investments
Active Investments
Other Investments
Intemational Considerations
Consolidated Financial Reporting
Business Combinations; Legal
Considerations
DlustratioD
Intemational Considerations
Financial Analysis
Dlustrative Case: BF Corporation
Case 8-1: San Antonio Enterprises
Case 8-2: UFS Corporation
Case 8-3: Bristol-Myers/Squibb
Case 8-4: Philip Moms/Kraft
Case 8-5: Elmendorf Communications
Case 8-6: The AT&T-NCR Merger
Case 8-7: intemational Acquisitions, Inc.
9 Noncurrent Assets and
Amortization
Accountmg Overview
Fixed Assets
Amortization
Betterment Accountmg
Intemational Considerations
Intangible Assets
Amortization
Tax Considerations
Intemational Considerations
Natural Resources
Cost Capitalization
Amortization
Other Noncurrent Assets
Financial Analysis
Accounting Changes
lllustrative Case: Texas Land
Corporation
Case 9-1: West Virginia Coal Company
Case 9-2: Amencan Toy Company-The
Zapper
Case 9-3: Consolidated Jewelry, Inc.
Case 9-4: Accounting for Noncurrent Assets:
Three Examples
Case 9-5: Hamischfeger Corporation
Case 9-6: British Airways PLC
Case 9-7: SANTOS, Ltd.
Case 9-8: The Restructuring of Wheeling
Pittsburgh
PART4
The Measurement and Reporting
ofLiabilities
lO Fundamental Concepts in Liability
Valuation and Reporting 497
Characteristics of Liabilities
Current Liabilities
Debt Refinancing
Callable (Redeemable) Debt
Long-Tenn Liabilities
Valuation of Notes
More on Premiums/Discounts
Exdnguishment of Debt
Convertible Debt
Debt Restructuring
Risk: An Expanded Notion ot Liability
Financial Analysis
Intemational Considerations
Dlustrative Case: Leslie Corporadon
Appendix lOA Present Value Concepts
Appendix lOB Derivative Instruments
Appendix lOC Hedge Accounting
Case l0-l: R. J, Miller, Inc.
Case l0-2: How Much Is Enough: Assessing
Personal Financial-Planning Needs
Case l0-3: McDonald's Corporation
Case 10-4: Columbia Gas Systems, Inc.
Case 10-5: Bradlees, Inc.
ll Financial Commitments and
Contingendes
Accounting and Economic Liabilities
Commitments and Contingencies
Commitments
Contingent Liabilities
Leases
Controversy
Capital Leases
Financial Statement Disclosurc
Accounting and Reporting by
Lessors
Off-Balance-Sheet Financing
Financial Analysis
Intemational Considerations
Dlustrative Case: Sybra, Inc. (B)
Case ll-l: Catur Federal Savings and Loan-
Lease Options
Case 11-2: Freeport Steel Corporation
Case ll-3: Manville Corporation
Case ll-4: Accounting fpr Leases: The Airline
Industry
Case ll-5: Alannas Avancados, S.A
Case 11-6: Special Electronics, Inc.
Casell-7GlobalUmted,Ino
12 Pensions and Other Postretirement
Benefits
Pensions
Pension Accounting
SFAS 87 and the Income Statement
SFAS 87 and the Balance Sheet
SFAS 87 Dlustrated
Special Examples of SFAS 87
Plan Terminations and Asset
Reversions
Funding Implications
Postretirement Benefits Other Than
Pensions
Financial Analysis
Intemational Considerations
Dlustrative Case: Snap-on Tools
Corporation
Appendix 12A Actuarial Cost Methods
Appendix 12B Major Provisions of the
Employee Retirement Income Security Act
of 1974
Appendix 12C Pension and Other
Postretirement Benefits Glossary
Case 12-l: Dunlap Corporation
Case 12-2: Michigan Metals
Corporation
Case 12-3: NL Industries, Inc.
Case 12-4: Fichthom Manufacturing
Company
Case l2-5: Cortland Sportswear, Inc.
Case 12-6: Bethlehem Steel: Understanding
Pension Fund Disclosures
13 Income Taxes and Business
Decisions
Business Taxes
Accountmg for Income Taxes
Differences Between Tax Accounting and
Financial Reporting
Some Necessary Background
Contemporary Accountmg for Income
Taxes
The Importance of Taxes in Business
Decisions
Tax Planning
Fonn of Business Orgamzation
Business Location
Mergers and Acquisitions
The Financial Reporting/Income Tax
Interface
Financial Analysis
Intemational Considerations
Dlustrative Case: H. J. Heinz Company
Appendix BA Incomc Tax Consideration of
Mergers and Acquisitions
Appendix 13B Taxes Other Than Federal
Income Taxes
Case 13-l: Heplewhite Manufacturing
Company
Case 13-2: Allweather Broadcasting
Company
Case 13-3: H. J. Heinz Company (B)
Case 13-4: Delta Woodside Industries,
Inc. 712
The Measurement and Reporting of
Stockholders' Equity
14 Stockholders'Equity
Capital Stock
Common Stock
Preferred Stock
Capital in Excess of Par or Stated
Value
Other Equity Accounts
Retained Eamings
Dividends and Stock Splits
Cash Dividends
Stock Dividends
Stock Splits
Treasury Stock
Stock Warrants
Employee Stock Options and Compensation
Plans
Eamings per Share
Primary and Full Duutea
Basic and Diluted
Comprehensive Income
Financial Analysis
Intemational Considerations
Illustrative Case: Caterpillar, Inc.
Case 14-l: Westinghouse Electric
Company
Case l4-2: Peoples Savings Association
Case l4-3: intemational Business Machines:
Improvmg Big Blue's Flat EPS
Case l4-4: Ratios TeU a Story-l995
Case l4-5: LVMH: Moet Hennessy Louis-
Vuitton
PART6
Selected Reporting and Disclosure Issues
and Assessing the Quality of Reported
Earnings and Financial Position
15 Selected Reporting and
Disclosure Issues
Experimenting with the Financial Reporting of
Changing Prices
Changing Prices and the FASB
Accounting for Foreign Operations
Foreign Currency Translation
Business-Segment Reporting
Addressing the Needs of the 1970s and the
1980s
Addressing the Needs of the 1990s and
Beyond
Interim Financial Reporting
Financial Analysis
Intemational Considerations
Illlustrative Case: Champion Intemational
Corporation
Case 15-l: May's Plumbing Service
Case 15-2: The Tale of Three Profits
Case 15-3: Global Communications, Inc
Case 15-4: Moon Computers, Inc.
Case 15-5: The Trump Taj Mahal
Case 15-6: Aracruz Celulose S.A.
Case l5-7: National Cabinet Lock of Canada,
Inc.
16 Assessing the Quality of Reported
Earnings and Financial Position
Financial Ratio Insights
Cash Flow Insights
Income Statement I
Insights
Revenue Recognition
Expense Recognition
Single-Event Phenomena
Sources of Additional Insighl
Company-Generated Insights
Noncompany-Generated Insights
Intemational Considerations
mustrative Case: A "What If" Exercise
Case 16-1: America Online, Inc.
Case l6-2: Thousand Trails, Inc. (A)
Case 16-3: Silverado and Lincoln Savings and
Loans
Case 16-4: MiniScribe Corporation
Case 16-5: Blockbuster Entertainment
Corporation (B)
Case 16-6: Daimler-Benz: Accounting for
Reserves
Index
· · · · · · (收起)
The Institutional Setting and
Fundamental Accounting Concepts
1 The Institutional Setting and the
Development of Financial Reporting
Standards
The Focus on Financial Infonnation
Standard-Setting Organizations in the United
States
The American Institute of Certified Public
Accountants
The Financial Accounting Standards
Board
The Securities and Exchange
Commission
Other Influential Organizations
Intemational Standard-Setting
Organizations
Appendix lA A Brief Summary of Key
EU Objectives
Appendix 1B lASC Accounting
Standards
2 Fundamental Accounting Concepts and
the Conceptual Framework
Accounting Fundamentals
Purpose of Accounting
The Accounting Equation
Accrual Accounting
The Conceptual Framework
Financial Reporting Objectives
Qualitative Characteristics of Accounting
Information
Recognition and Measurement
Other Accepted Accounting Concepts
Intemational Considerations
Appendix 2A A Review of the Accounting
Cycle
Comprehensive Dlustration: Allen
Corporation
Case 2-1: The Garden Center, Inc. (A)
Case 2-2: The Garden Center, Inc. (B)
Case 2-3: Flowtron, Inc.
Case 2-4: Wattle Creek Winery
The Measurement and Reporting
of Income, Financial Position,
and Cash Flows
3 Revenue Recognition, Receivables, and
the Income Statement
The Income Statement
Revenue Realization and Recognition
Criteria for Recognition
Recognition Methods
Special Industry Methods
Revenue Adjustments
Creative Recognition Methods
Financial Analysis
Profitability Analysis
Asset Management
Analysis of Risk
Intemational Considerations
Dlustrative Case: Sybra, Inc.
Case 3-1: Diamondback Construction
Company
Case 3-2: Crcdit & Collection
Corporation
Case 3-3: A. H. Robins Company, Inc.-Trade
Receivables
Case 3-4: Informix Corporation
Case 3-5: Candela Laser Corporation
4 The Balance Sheet
Elements of the Balance Sheet
Assets
Liabilities
Minority Interest
Stockholders' Equity
Balance Sheet Analysis
Intemational Considerations
Dlustrative Case: Merck & Company
Inc.
Case 4-1: Balance Sheets Tell a Story
Case 4-2: Deerc and Caterpillar
Case 4-3: Balance Sheets Across
Industries
Case 4-4: Auto Company Balance Sheets-
intemational
5 The Statement of Cash Flows
Importance of Cash Flow
Preparing a Statement of Cash Plows
Methods of Prcparing a SCF
Operating Activities
Investing Activities
Financing Activities
Relational Insights
Cash Flow Analysis
Intemational Considerations
lUustrative Case: Whirlpool Corporation
Appendix 5A An Example of Prcparing a
Statement of Cash Flows Using the
Indirect Method: The La-Z-Boy Chair
Company
Case 5-1: Monsanto Company
Case 5-2: Compton Computing Systems
(A)
Case 5-3: Compton Computing Systems
(B)
Case 5-4: Southland Corporation
Case 5-5: Campbell Soup Company
Case 5-6: The Regina Company
Case 5-7: Bethlehem Steel Corporation
6 Corporate Accountability and the
Independent Auditor
Corporate Accountability
Fraudulent Financial Reporting
Opinion Shopping
The Independent Auditor
Auditor's Report
Investigation and Detection of Fraud
Other Audit Communications
Intemational Considerations
Financial Reporting, Efficient Capital Markets,
and a Positive Theory of
Accounting
Prospective Information
Case 6-1: Datapoint Corporation
Case 6-2: The Leslie Pay Companies
Case 6-3: Mattel, Inc.
Case 6-4: The Regina Company (A)
Case 6-5: MiniScribe Corporation (B)
PART3
The Measurement and Reporting
ofAssets
7 Inventories and the Cost of Goods
Sold
Accounting for Inventories
Inventory Quantities
Inventory Costs .--
Changes in Inventory Methods
Standard Costs
Lower of Cost or Market (LCM)
Financial Analysis
Intemational Considerations
Dlustrative Case: The Oliver company
Dlustrative Case: Champion Spark Plug
Company
Case 7-1: Paragon Electronics, Inc.-lnventory
Cost Plow
Case 7-2: A. H. Robins Company-
Inventory (A)
Case 7-3: A. H. Robins Company-
Inventory (B)
Case 7-4: A. H. Robins Company-
Inventory (C)
Case 7-5: Holland Corporation
Case 7-6: Wrencroft Appliance
Company
Case 7-7: Tonka Corporation-Hasbro
Inc.
Case 7-8: Packaging and Containers,
Inc.
8 Marketable Securities and Intercorporate
Investments
Short-Term Intercorporate Investments
Intemational Considerations
Long-Term Intercorporate Investments
Passive Investments
Active Investments
Other Investments
Intemational Considerations
Consolidated Financial Reporting
Business Combinations; Legal
Considerations
DlustratioD
Intemational Considerations
Financial Analysis
Dlustrative Case: BF Corporation
Case 8-1: San Antonio Enterprises
Case 8-2: UFS Corporation
Case 8-3: Bristol-Myers/Squibb
Case 8-4: Philip Moms/Kraft
Case 8-5: Elmendorf Communications
Case 8-6: The AT&T-NCR Merger
Case 8-7: intemational Acquisitions, Inc.
9 Noncurrent Assets and
Amortization
Accountmg Overview
Fixed Assets
Amortization
Betterment Accountmg
Intemational Considerations
Intangible Assets
Amortization
Tax Considerations
Intemational Considerations
Natural Resources
Cost Capitalization
Amortization
Other Noncurrent Assets
Financial Analysis
Accounting Changes
lllustrative Case: Texas Land
Corporation
Case 9-1: West Virginia Coal Company
Case 9-2: Amencan Toy Company-The
Zapper
Case 9-3: Consolidated Jewelry, Inc.
Case 9-4: Accounting for Noncurrent Assets:
Three Examples
Case 9-5: Hamischfeger Corporation
Case 9-6: British Airways PLC
Case 9-7: SANTOS, Ltd.
Case 9-8: The Restructuring of Wheeling
Pittsburgh
PART4
The Measurement and Reporting
ofLiabilities
lO Fundamental Concepts in Liability
Valuation and Reporting 497
Characteristics of Liabilities
Current Liabilities
Debt Refinancing
Callable (Redeemable) Debt
Long-Tenn Liabilities
Valuation of Notes
More on Premiums/Discounts
Exdnguishment of Debt
Convertible Debt
Debt Restructuring
Risk: An Expanded Notion ot Liability
Financial Analysis
Intemational Considerations
Dlustrative Case: Leslie Corporadon
Appendix lOA Present Value Concepts
Appendix lOB Derivative Instruments
Appendix lOC Hedge Accounting
Case l0-l: R. J, Miller, Inc.
Case l0-2: How Much Is Enough: Assessing
Personal Financial-Planning Needs
Case l0-3: McDonald's Corporation
Case 10-4: Columbia Gas Systems, Inc.
Case 10-5: Bradlees, Inc.
ll Financial Commitments and
Contingendes
Accounting and Economic Liabilities
Commitments and Contingencies
Commitments
Contingent Liabilities
Leases
Controversy
Capital Leases
Financial Statement Disclosurc
Accounting and Reporting by
Lessors
Off-Balance-Sheet Financing
Financial Analysis
Intemational Considerations
Dlustrative Case: Sybra, Inc. (B)
Case ll-l: Catur Federal Savings and Loan-
Lease Options
Case 11-2: Freeport Steel Corporation
Case ll-3: Manville Corporation
Case ll-4: Accounting fpr Leases: The Airline
Industry
Case ll-5: Alannas Avancados, S.A
Case 11-6: Special Electronics, Inc.
Casell-7GlobalUmted,Ino
12 Pensions and Other Postretirement
Benefits
Pensions
Pension Accounting
SFAS 87 and the Income Statement
SFAS 87 and the Balance Sheet
SFAS 87 Dlustrated
Special Examples of SFAS 87
Plan Terminations and Asset
Reversions
Funding Implications
Postretirement Benefits Other Than
Pensions
Financial Analysis
Intemational Considerations
Dlustrative Case: Snap-on Tools
Corporation
Appendix 12A Actuarial Cost Methods
Appendix 12B Major Provisions of the
Employee Retirement Income Security Act
of 1974
Appendix 12C Pension and Other
Postretirement Benefits Glossary
Case 12-l: Dunlap Corporation
Case 12-2: Michigan Metals
Corporation
Case 12-3: NL Industries, Inc.
Case 12-4: Fichthom Manufacturing
Company
Case l2-5: Cortland Sportswear, Inc.
Case 12-6: Bethlehem Steel: Understanding
Pension Fund Disclosures
13 Income Taxes and Business
Decisions
Business Taxes
Accountmg for Income Taxes
Differences Between Tax Accounting and
Financial Reporting
Some Necessary Background
Contemporary Accountmg for Income
Taxes
The Importance of Taxes in Business
Decisions
Tax Planning
Fonn of Business Orgamzation
Business Location
Mergers and Acquisitions
The Financial Reporting/Income Tax
Interface
Financial Analysis
Intemational Considerations
Dlustrative Case: H. J. Heinz Company
Appendix BA Incomc Tax Consideration of
Mergers and Acquisitions
Appendix 13B Taxes Other Than Federal
Income Taxes
Case 13-l: Heplewhite Manufacturing
Company
Case 13-2: Allweather Broadcasting
Company
Case 13-3: H. J. Heinz Company (B)
Case 13-4: Delta Woodside Industries,
Inc. 712
The Measurement and Reporting of
Stockholders' Equity
14 Stockholders'Equity
Capital Stock
Common Stock
Preferred Stock
Capital in Excess of Par or Stated
Value
Other Equity Accounts
Retained Eamings
Dividends and Stock Splits
Cash Dividends
Stock Dividends
Stock Splits
Treasury Stock
Stock Warrants
Employee Stock Options and Compensation
Plans
Eamings per Share
Primary and Full Duutea
Basic and Diluted
Comprehensive Income
Financial Analysis
Intemational Considerations
Illustrative Case: Caterpillar, Inc.
Case 14-l: Westinghouse Electric
Company
Case l4-2: Peoples Savings Association
Case l4-3: intemational Business Machines:
Improvmg Big Blue's Flat EPS
Case l4-4: Ratios TeU a Story-l995
Case l4-5: LVMH: Moet Hennessy Louis-
Vuitton
PART6
Selected Reporting and Disclosure Issues
and Assessing the Quality of Reported
Earnings and Financial Position
15 Selected Reporting and
Disclosure Issues
Experimenting with the Financial Reporting of
Changing Prices
Changing Prices and the FASB
Accounting for Foreign Operations
Foreign Currency Translation
Business-Segment Reporting
Addressing the Needs of the 1970s and the
1980s
Addressing the Needs of the 1990s and
Beyond
Interim Financial Reporting
Financial Analysis
Intemational Considerations
Illlustrative Case: Champion Intemational
Corporation
Case 15-l: May's Plumbing Service
Case 15-2: The Tale of Three Profits
Case 15-3: Global Communications, Inc
Case 15-4: Moon Computers, Inc.
Case 15-5: The Trump Taj Mahal
Case 15-6: Aracruz Celulose S.A.
Case l5-7: National Cabinet Lock of Canada,
Inc.
16 Assessing the Quality of Reported
Earnings and Financial Position
Financial Ratio Insights
Cash Flow Insights
Income Statement I
Insights
Revenue Recognition
Expense Recognition
Single-Event Phenomena
Sources of Additional Insighl
Company-Generated Insights
Noncompany-Generated Insights
Intemational Considerations
mustrative Case: A "What If" Exercise
Case 16-1: America Online, Inc.
Case l6-2: Thousand Trails, Inc. (A)
Case 16-3: Silverado and Lincoln Savings and
Loans
Case 16-4: MiniScribe Corporation
Case 16-5: Blockbuster Entertainment
Corporation (B)
Case 16-6: Daimler-Benz: Accounting for
Reserves
Index
· · · · · · (收起)
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