Saturday, February 14, 2009

Growth without Miracles or Accounting Theory

Growth Without Miracles: Readings on the Chinese Economy in the Era of Reform

Author: Ross Garnaut

China's economic reform constitutes one of the most remarkable events of the second half of the twentieth century. It not only significantly improved the living conditions of the Chinese population but also provides a useful model of economic transition from central planning to a market economy. Growth without Miracles brings together thirty widely-cited articles by prominent economists in the field of China studies to offer authoritative and through assessments and analyses of China's experience during the reform period.



Interesting textbook: Souper Tomatoes or Asian Perfection with DVD

Accounting Theory: Text and Readings

Author: Richard G Shroeder

This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It features the latest International Accounting Standards Committee standards by integrating comparisons of international standards with U.S. standards in each appropriate chapter. This edition includes ten new articles and integrates FASB dissents into discussions of the topics.

Booknews

Twenty years in the making, this latest edition<-->by 41 authors<--> features emphasis on the relationship of accounting practice to theory, evaluation of the International Accounting Standards, new case studies (based on Internet-accessible company financial statements), and new debate topics. Chapters focus on: the development of accounting theory, research methodology and data applications, income concepts, financial statements, international accounting, working capital, long-term assets and liabilities, income taxes, leases, pensions, equity, multiple entities, and ethics and financial disclosure. Annotation c. by Book News, Inc., Portland, Or.



Table of Contents:
1The Development of Accounting Theory1
2Research Methodology and Theories of the Uses of Accounting Information36
3Income Concepts61
4Financial Statements I: The Income Statement93
5Financial Statements II: The Balance Sheet and the Statement of Cash Flows139
6International Accounting175
7Working Capital206
8Long-Term Assets I: Property, Plant, and Equipment237
9Long-Term Assets II: Investments and Intangibles267
10Long-Term Liabilities304
11Accounting for Income Taxes350
12Leases384
13Pensions and other Postretirement Benefits413
14Equity442
15Accounting for Multiple Entities473
16Financial Reporting Disclosure Requirements and Ethical Responsibilities517
Index545

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