TY - BOOK AU - Schroeder, Richard G AU - Cathey, Jack M AU - Clark, Mirtle W AU - Cathey, Jack M TI - Financial accounting theory and analysis : : text readings and cases SN - 0471652431 U1 - 658.48 PY - 2005/// CY - Hoboken, N.J. PB - J. Wiley KW - CONTABILIDAD FINANCIERA KW - EJERCICIOS DE CONTABILIDAD KW - CONTABILIDAD EXTERNA N1 - Incluye bibliografía; 1. 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 -- 6. Financial statements I : the income statement -- 7. Financial statements 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 responsibilities ER -