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Accounting Standards in Evolultion (Canadian Edition)

Accounting Standards in Evolultion (Canadian Edition) - 2nd edition

ISBN13: 978-0130880154

Cover of Accounting Standards in Evolultion (Canadian Edition) 2ND 01 (ISBN 978-0130880154)
ISBN13: 978-0130880154
ISBN10: 0130880159
Cover type: Hardback
Edition/Copyright: 2ND 01
Publisher: Pearson Education Canada
Published: 2001
International: No

List price: $136.10

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Accounting Standards in Evolultion (Canadian Edition) - 2ND 01 edition

ISBN13: 978-0130880154

J.A. Milburn and Ross M. Skinner

ISBN13: 978-0130880154
ISBN10: 0130880159
Cover type: Hardback
Edition/Copyright: 2ND 01
Publisher: Pearson Education Canada

Published: 2001
International: No
Summary

To reinforce this approach, Skinner and Milburn have employed a variety of highly effective features: Summaries- Detailed overviews are provided at the end of each chapter. Annotations- Each chapter is fully annotated, with a selected bibliography at the end of the text. Index- A clear and detailed index is provided for easy access to essential topics. Illustrations- Well-integrated illustrations and tables reflect key theories and accounting standards.

Table of Contents

1. Introduction. I. THE HISTORICAL DEVELOPMENT OF ACCOUNTING. 2. The Record-Keeping Function of Accounting. 3. Emergence of the Financial Reporting Function. 4. Financial Accounting in the Twentieth Century. II. ACCOUNTING STANDARDS TODAY. 5. Accrual Accounting. 6. Initial Recognition and Measurement. 7. Recognition of Revenues and Peripheral Sales and Realizations. 8. Expense Recognition; Losses and Contingencies. 9. Financial Position and Capital. 10. Inventory and Cost of Sales. 11. Tangible Capital Assets and Depreciation. 12. Intangibles. 13. Leases. 14. Employee Compensation-Pensions and Other Post-Employment Benefits; Stock-Based Compensation. 15. Government Assistance. 16. Income Tax. 17. Financial Instruments. 18. Recognition of Asset Impairment; Statement Presentation of Accounting Adjustments and Extraordinary, Unusual and Peripheral Gains and Losses. 19. Business Combinations. 20. Intercorporate Investments. 21. Foreign Currency Translation. 22. Cash Flow Statements. 23. Disclosure Issues. 24. Accounting for Changing Prices. III. A CONCEPTUAL FRAMEWORK AND STANDARD SETTING. 25. A Conceptual Framework for Financial Reporting. 26. The Establishment of Accounting Standards. IV. NOT-FOR-PROFIT ORGANIZATIONS AND GOVERNMENTS. 27. Not-for-Profit Organizations. 28. Government.
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