Accounting Theory Conceptual Issues in a Political and Economic Environment 9th Edition Wolk Solutions Manual

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Accounting Theory Conceptual Issues in a Political and Economic Environment 9th Edition Wolk Solutions Manual.

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This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

 

Table of Content:

  1. 1. An Introduction to Accounting Theory
  2. Accounting Theory and Policy Making
  3. The Role of Measurement in Accounting
  4. Direct and Indirect Measurements
  5. Assessment and Prediction Measures
  6. The Measurement Process
  7. Types of Measurements
  8. Quality of Measurements
  9. Plan of This Book
  10. Summary
  11. Appendix 1-A: Valuation Systems
  12. The Simple Company
  13. Valuation Approaches to Accounting for the Simple Company
  14. Historical Cost
  15. General Price-Level Adjustment
  16. Current Value Systems
  17. Discounted Cash Flows
  18. Questions
  19. Cases, Problems, and Writing Assignments
  20. Critical Thinking and Analysis
  21. 2. Accounting Theory and Accounting Research
  22. Accounting Research and Scientific Method
  23. Research Approaches
  24. Normative and Descriptive Theories
  25. Global and Particularistic Theories
  26. Complementary Nature of Deductive and Inductive Methods
  27. Is Accounting an Art or a Science?
  28. Econometrics
  29. Climatology
  30. Human Anthropology
  31. Summary of Accounting as a Science
  32. Directions in Accounting Research
  33. The Decision-Model Approach
  34. Capital Markets Research
  35. Behavioral Research
  36. Agency Theory
  37. Information Economics
  38. Critical Accounting
  39. A Scientific Revolution in Accounting?
  40. Summary
  41. Questions
  42. Cases, Problems, and Writing Assignments
  43. Critical Thinking and Analysis
  44. 3. Development of the Institutional Structure of Financial Accounting
  45. Accounting in the United States Prior to 1930
  46. Formative Years, 1930 – 1946
  47. NYSE/AICPA Agreement
  48. Formation of the SEC
  49. Committee on Accounting Procedure, 1936 – 1946
  50. Postwar Period, 1946 – 1959
  51. ARB 32 and the SEC
  52. The Price-Level Problem
  53. Closing Years of the CAP
  54. A New Approach
  55. Modern Period, 1959 to the Present
  56. Early Years of the APB
  57. The FASB: An Overview
  58. Sarbanes-Oxley Act (SOX)
  59. Comparability Across International Borders
  60. The Liability Crisis in Public Accounting
  61. Current Role of the AICPA
  62. Current Role of the SEC
  63. Other Groups
  64. Summary
  65. Questions
  66. Cases, Problems, and Writing Assignments
  67. Critical Thinking and Analysis
  68. 4. The Economics of Financial Reporting Regulation
  69. The Case for Unregulated Markets for Accounting Information
  70. Agency Theory
  71. Competitive Capital Markets and Signaling Incentives
  72. Arguments in Favor of Private Contracting Opportunities
  73. The Case for Regulated Markets for Accounting Information
  74. Market Failures
  75. Social Goals
  76. The Codificational Justification of Standard Setting
  77. Comparing Regulated and Unregulated Markets
  78. Imperfections of Accounting Regulation
  79. The Regulatory Process
  80. The Political Nature of Regulation
  81. Regulatory Behavior
  82. Economic Consequences of Accounting Policy
  83. Summary
  84. Questions
  85. Cases, Problems, and Writing Assignments
  86. Critical Thinking and Analysis
  87. 5. Postulates, Principles, and Concepts
  88. Postulates and Principles
  89. The Special Committee on Research Program
  90. Accounting Research Study No. 1 (ARS 1)
  91. Accounting Research Study No. 3 (ARS 3)
  92. A Perspective on ARS 1 and ARS 3
  93. Basic Concepts Underlying Historical Costing
  94. Postulates
  95. Principles
  96. Input-Oriented Principles
  97. Output-Oriented Principles
  98. Equity Theories
  99. Proprietary Theory
  100. Entity Theory
  101. Residual Equity Theory
  102. Fund Theory
  103. Commander Theory
  104. Outlook on the Equity Theories
  105. Summary
  106. Appendix 5-A: The Basic Postulates of Accounting (ARS 1)
  107. Postulates Stemming from the Economic and Political Environment
  108. Postulates Stemming from the Field of Accounting Itself
  109. The Imperatives
  110. Appendix 5-B: A Tentative Set of Broad Accounting Principles for Business Enterprises (ARS 3)
  111. Questions
  112. Cases, Problems, and Writing Assignments
  113. Critical Thinking and Analysis
  114. 6. The Search for Objectives
  115. ASOBAT
  116. Development of the User Approach
  117. Orientation to Theory
  118. Objectives of Accounting
  119. Standards for Accounting Information
  120. Guidelines for Communicating Accounting Information
  121. Concluding Remarks on ASOBAT
  122. APB Statement 4
  123. Orientation to Definitions
  124. Other Aspects of APB Statement 4
  125. Concluding Remarks on APB Statement 4
  126. The Trueblood Committee Report
  127. Objectives of Financial Statements
  128. Concluding Remarks on the Trueblood Committee Report
  129. SATTA
  130. Theory Approaches in Accounting
  131. Concluding Remarks on SATTA
  132. User Objectives and User Diversity
  133. User Objectives
  134. User Diversity
  135. Summary
  136. Questions
  137. Cases, Problems, and Writing Assignments
  138. Critical Thinking and Analysis
  139. 7. The FASB ‘ s Conceptual Framework
  140. The FASB ‘ s Conceptual Framework
  141. Discussion Memorandum
  142. Statements of Financial Accounting Concepts
  143. Statement No. 1 (subsequently replaced by SFAC No. 8)
  144. Statement No. 2 (subsequently replaced by SFAC No. 8)
  145. Statement No. 3 (subsequently replaced by SFAC No. 6)
  146. Statement No. 4
  147. Statement No. 5
  148. Statement No. 6
  149. Statement No. 7
  150. Statement No. 8
  151. The Conceptual Framework as a Codificational Document
  152. The Jurisprudential View
  153. Empirical Research on the Conceptual Framework
  154. Assessing the Conceptual Framework
  155. Summary
  156. Questions
  157. Cases, Problems, and Writing Assignments
  158. Critical Thinking and Analysis
  159. 8. Usefulness of Accounting Information to Investors and Creditors
  160. Earnings, Dividends, and Stock Prices
  161. Earnings and Dividends
  162. Predicting Dividends From Current Earnings
  163. Connecting the Dots: From Earnings to Stock Prices
  164. Residual Income Models
  165. Economic Profit
  166. Residual Income and the Dividend Discount Model
  167. Residual Income and Performance Measurement: The Good and Bad
  168. Background on Risk and Return
  169. Efficient-Markets Hypothesis (EMH)
  170. Portfolio Diversification
  171. Capital Asset Pricing Model (CAPM)
  172. Introduction to Capital Markets Research in Accounting
  173. The Market Model
  174. Event Studies
  175. Overview of Capital Markets Research in Accounting
  176. The Value of Accounting Information: Evidence From Return Data
  177. Information Contents of Earnings Announcements
  178. Market Reaction to Alternative Accounting Policies
  179. Alternatives With No Known Cash Flow Consequences
  180. An Alternative With Cash Flow Consequences: The LIFO Choice
  181. Alternatives With Indirect Cash Consequences
  182. Anomalies
  183. The Incomplete Revelation Hypothesis
  184. Accounting Information and Risk Assessment
  185. Summary of Capital Market Research
  186. Evidence From Survey Data
  187. The Value of Accounting Information: Evidence From Direct Valuation
  188. Evidence From Pensions
  189. Evidence From Research and Development
  190. Evidence From Financial Services
  191. Accounting Data and Creditors
  192. Evidence From Bankruptcies
  193. Evidence From Credit Ratings
  194. Importance of Earnings Forecasting
  195. Empirical Research and Standard Setting
  196. Summary
  197. Questions
  198. Cases, Problems, and Writing Assignments
  199. Critical Thinking and Analysis
  200. 9. Uniformity and Disclosure: Some Policy-Making Directions
  201. What Underlies the Choice Among Accounting Methods?
  202. Uniformity
  203. The Nature and Complexity of Events
  204. Finite and Rigid Uniformity
  205. The Present Status of Uniformity
  206. The Usefulness of Accounting Allocations
  207. Disclosure
  208. The Disclosure Function of the SEC
  209. The Shift Toward Informative Disclosure
  210. Imperfections of the Disclosure Process
  211. Forms and Methods of Disclosure
  212. Improving Accounting Standards
  213. Summary
  214. Questions
  215. Cases, Problems, and Writing Assignments
  216. Critical Thinking and Analysis
  217. 10. International Accounting
  218. National Accounting Differences
  219. The Anglo-American Model
  220. The Continental Model
  221. Overview of National Profiles
  222. Problems Stemming From National Accounting Differences
  223. International Harmonization of Accounting Standards
  224. The EU
  225. The International Accounting Standards Board
  226. International Federation of Accountants (IFAC)
  227. United Nations (UN)
  228. Organisation for Economic Co-operation and Development (OECD)
  229. Summary
  230. Questions
  231. Cases, Problems, and Writing Assignments
  232. Critical Thinking and Analysis
  233. 11. The Balance Sheet
  234. The Relationship Between the Balance Sheet and the Income Statement
  235. Articulation
  236. The Nonarticulated Approach
  237. Assets
  238. Definition of Assets
  239. Executory Contracts
  240. Recognition and Measurement of Assets
  241. Summary of Asset Measurement
  242. Liabilities
  243. Definition of Accounting Liabilities
  244. Recognition and Measurement of Liabilities
  245. Summary of Liability Measurement
  246. Owners ‘ Equity
  247. Definition of Owners ‘ Equity
  248. Recognition and Measurement of Owners ‘ Equity
  249. Financial Instruments
  250. Derivatives
  251. Classification in the Balance Sheet
  252. Summary
  253. Appendix 11-A: A Simple Example of a Weather Derivative
  254. Questions
  255. Cases, Problems, and Writing Assignments
  256. Critical Thinking and Analysis
  257. 12. The Income Statement
  258. Income Definitions
  259. Revenues and Gains
  260. Revenue Recognition
  261. Expenses and Losses
  262. Future Events and Accounting Recognition
  263. Some Aspects of Future Events
  264. Summary of Future Events
  265. Current Operating Versus All-Inclusive Income
  266. Comprehensive Income
  267. Nonoperating Sections
  268. Extraordinary Items
  269. Accounting Changes
  270. Prior Period Adjustments
  271. Earnings per Share
  272. SFAS No. 128
  273. Specialized Subjects Concerning Income Measurement
  274. Development Stage Enterprises
  275. Troubled Debt Restructuring
  276. Early Extinguishment of Debt
  277. Stock Options
  278. Earnings Management
  279. Management Compensation
  280. Income Smoothing
  281. Income Statement Developments
  282. Cash Earnings
  283. Pro Forma Earnings and Offshoots
  284. Matrix Approaches
  285. Retrospective Reports
  286. Quality of Earnings
  287. Financial Statement Restatements
  288. Summary
  289. Questions
  290. Cases, Problems, and Writing Assignments
  291. Critical Thinking and Analysis
  292. 13. Statement of Cash Flows
  293. The Statement of Changes in Financial Position
  294. The Motivation for a Cash Flow Statement
  295. Objectives of Financial Reporting
  296. Objectives of the Statement of Cash Flows
  297. Requirements of the Cash Flow Statement
  298. Structure of the SCF
  299. The Nonarticulation Problem
  300. Classification Problems of SFAS No. 95
  301. International Accounting Standards (IAS)
  302. Premium and Discount on Bonds and Notes
  303. Increased Flexibility of Presentation
  304. Analytical Usefulness of the Cash Flow Statement
  305. Issues Relating to Rules for Classifying Cash Flows
  306. The SCF Is More Than Cash Flow From Operating Activities
  307. Cash Flow Needs of Different Users
  308. Cash and Funds Flow Research
  309. Improving the SCF
  310. Summary
  311. Questions
  312. Cases, Problems, and Writing Assignments
  313. Critical Thinking and Analysis
  314. 14. Income Taxes and Financial Accounting
  315. Income Tax Allocation
  316. The Rationale of Income Tax Allocation
  317. Tax Allocation and Accelerated Depreciation
  318. Interpreting Deferred Tax Credits
  319. Orientations to Income Tax Allocation
  320. Discounting Deferred Tax Liabilities
  321. Summary of Orientations to Income Tax Allocation
  322. Modified Accelerated Cost Recovery System
  323. The Asset – Liability Orientation of SFAS No. 109
  324. An Illustration
  325. Net Operating Losses and Income Tax Allocation
  326. Empirical Research on Income Tax Allocation
  327. International Accounting Standards (IAS)
  328. Improving Accounting Standards
  329. Summary
  330. Questions
  331. Cases, Problems, and Writing Assignments
  332. Critical Thinking and Analysis
  333. 15. Pensions and Other Postretirement Benefits
  334. Overview of Pension Plans
  335. Defined Contribution and Defined Benefit Plans
  336. Vesting
  337. Single- and Multiemployer Plans
  338. Actuarial Funding of Defined Benefit Plans
  339. Funding Complexities
  340. Actuarial Funding Methods
  341. Employee Retirement Income Security Act of 1974 (ERISA)
  342. Cash Balance Plans
  343. Legal Relationships in Defined Benefit Plans
  344. Accounting Issues Relating to Defined Benefit Pension Plans
  345. Development of Pension Accounting Standards
  346. ARB 36 (Codified as Chapter 13, Section A of ARB 43)
  347. ARB 47
  348. APB Opinion No. 8
  349. FASB Interpretation 3
  350. SFAS No. 35
  351. SFAS No. 36
  352. SFAS No. 87 and SFAS No. 88: Shifting to a Liability Orientation
  353. SFAS No. 132
  354. SFAS No. 158
  355. Empirical Research on Pensions
  356. Postretirement Benefits Other Than Pensions
  357. Explicit Health Care Trending
  358. The Mechanics of OPEB
  359. Major Features of SFAS No. 106
  360. SFAS No. 112
  361. Theoretical Aspects of OPEB Accounting
  362. Economic Consequences of OPEB Recognition
  363. Empirical Research on OPEBs
  364. International Accounting Standards (IAS)
  365. Improving Accounting Standards
  366. Summary
  367. Appendix 16-A: Illustration of Pension Expense Determination and Actuarial Funding Methods
  368. Accounting for Defined Benefit Plans
  369. Funding for Defined Benefit Plans
  370. Questions
  371. Cases, Problems, and Writing Assignments
  372. Critical Thinking and Analysis
  373. 16. Leases
  374. The Lease Contract
  375. The Executory Nature of Lease Contracts
  376. Leases Compared With Purchase Arrangements
  377. Lease Capitalization
  378. Capitalization for Lessees
  379. Legal Approach
  380. Material Equity
  381. Transfer of the Benefits and Risks of Ownership
  382. Capitalization for Lessors
  383. The Evolution of Lease Accounting Standards
  384. Lessee Accounting
  385. Lessor Accounting
  386. Sale and Leaseback
  387. Leveraged Leases
  388. Assessing SFAS No. 13
  389. Economic Consequences of Lease Capitalization
  390. The G4+1 Report on Leases
  391. FASB and IASB Joint Exposure Drafts on Accounting for Leases
  392. Exposure Draft 2010/9
  393. Exposure Draft 2013
  394. Post-Exposure Draft Deliberations
  395. Improving Accounting Standards
  396. Summary
  397. Questions
  398. Cases, Problems, and Writing Assignments
  399. Critical Thinking and Analysis
  400. 17. Intercorporate Equity Investments
  401. Relevant Circumstances
  402. Consolidation
  403. Pooling of Interests
  404. The Purchase Method
  405. The New Entity Approach
  406. Proportionate Consolidation
  407. Research on Pooling and Purchase Accounting
  408. The Equity Method
  409. The Fair Value Method
  410. Defining the Reporting Entity
  411. Translation of Foreign Operations
  412. SFAS No. 8
  413. SFAS No. 52
  414. IASB Standards
  415. Improving Accounting Standards
  416. Summary
  417. Appendix 17-A: Special Purpose Entities, Variable Interest Entities, and the Downfall of Enron
  418. Special Purpose Entities (SPEs)
  419. Variable Interest Entities (VIEs)
  420. A Final Accounting of Enron ‘ s Accounting
  421. Questions
  422. Cases, Problems, and Writing Assignments
  423. Critical Thinking and Analysis
  424. Notes
  425. References
  426. Name Index
  427. Subject Index

 

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