财务会计理论

Preface

Acknowledgments

1 Introduction

1.1 The Objective of This Book

1.2 Some Historical Perspective

1.3 A Note on Ethical Behaviour

1.4 The Complexity of Information in Financial Accounting and Reporting

1.5 The Role of Accounting Research

1.6 The Importance of Information Asymmetry

1.7 The Fundamental Problem of Financial Accounting Theory

1.8 Regulation as a Reaction to the Fundamental Problem

1.9 The Organization of This Book

1.9.1 Ideal Conditions

1.9.2 Adverse Selection

1.9.3 Moral Hazard

1.9.4 Standard Setting

1.9.5 The Process of Standard Setting

1.10 Relevance of Financial Accounting Theory to Accounting Practice

2 Accounting Under Ideal Conditions

2.1 Overview

2.2 The Present Value Model Under Certainty

2.2.1 Summary

2.3 The Present Value Model Under Uncertainty

2.3.1 Summary

2.4 Reserve Recognition Accounting（RRA）

2.4.1 An Example of RRA

2.4.2 Summary

2.4.3 Critique of RRA

2.4.4 Summary

2.5 Historical Cost Accounting Revisited

2.5.1 Comparison of Different Measurement Bases

2.5.2 Accruals

2.5.3 Summary

2.6 The Non.Existence of True Net Income

2.7 Conclusion to Accounting Under Ideal Conditions

3 The Decision Usefulness Approach to Financial Reporting

3.1 Overview

3.2 The Decision Usefulness Approach

3.2.1 Summary

3.3 Single-Person Decision Theory

3.3.1 Decision Theory Applied

3.3.2 The Information System

3.3.3 Information Defined

3.3.4 Summary

《高等院校双语教学适用教材·会计：财务会计理论（第5版）》被誉为“会计学的最高境界”，它在结合西方会计理论界实证研究成果的基础上，取材现实中的跨国企业报告、著名公司运作案例、各种传媒的报道，来阐述财务会计如何发挥作用，提高会计信息的效率，呈现了会计理论研究及“实证”方法的独特魅力。
《高等院校双语教学适用教材·会计：财务会计理论（第5版）》对于以会计学为专业及准备投身于财务会计研究的读者而言，这种”导游图”式的架构所能提供的帮助是尽快取得成功的关键；对于那些希望从财务会计的视角来充分领略经济学魅力的读者，《财务会计理论》在展现现代经济学中涌现的纷繁复杂的数理模型的同时，还提供逻辑一致、现实鲜活的运用实例。本书由威廉·R.斯科特著。