Yayınevi: John Wiley
Yayın tarihi: 04/2002
İngilizce | 320 Sayfa |
FARS provides effective and efficient access to all the necessary accounting literature from the Financial Accounting Standards Board (FASB) and Emerging Issues Task Force (EITF). The Infobases contained in FARS are: Original Pronouncements, Current Text, EITF Abstracts, Implementation Guides and a Comprehensive Topical Index—with other topical resources such as that on Derivatives Instruments and Hedging Activities and the FARS Reference Guide. The first edition of Mastery of the Financial Accounting Research System (FARS) Through Cases by Wanda A. Wallace is the first casebook actually designed to support the use of FARS in the classroom. It is appropriate for undergraduate and graduate students: either as a required text or supplement to an exisiting one.
All the short exercises, intermediate level problems (‘brain teasers’) and actual cases have been designed to familarize students with existing accounting literature, help them solve real world problem scenarios, and become accustomed to using databases as a source of information. A FARS Primer provides instruction on using the database, and a section titled ‘Resources Beyond FARS’ explores other sources of potential information related to accounting literature and business analysis.
Table of Contents
Chapter 1: The Financial Accounting Research System (FARS) Primer.
Getting Started With FARS: The Basics.
Chapter 2: Resources Beyond the Financial Accounting Research System (FARS).
Researching Accounting and Business Issues.
Examples of Search Approaches.
Internet Search Engines
Popular Accounting Sites.
Chapter 3: Building Your Business Vocabulary: Defining Terms and Solving Problems Through FARS.
Table 3.1 Accounting Standards.
Table 3.2 Concepts.
Table 3.3 The Accounting Information System.
Table 3.4 Income Statements.
Table 3.5 Balance Sheets.
Table 3.6 Cash Flows.
Table 3.7 Time Value of Money.
Table 3.8 Cash.
Table 3.9 Short-Term Investments.
Table 3.10 Receivables.
Table 3.11 Inventories.
Table 3.12 Inventory Valuation.
Table 3.13 Property Plant and Equipment.
Table 3.14 Depreciation.
Table 3.15 Depletion.
Table 3.16 Impairments.
Table 3.17 Intangible Assets.
Table 3.18 Current Liabilities.
Table 3.19 Contingencies.
Table 3.20 Long-Term Liabilities.
Table 3.21 Stockholders' Equity.
Table 3.22 Contributed Capital.
Table 3.23 Retained Earnings.
Table 3.24 Dilutive Securities.
Table 3.25 Earnings Per Share.
Table 3.26 Investments.
Table 3.27 Revenue Recognition.
Table 3.28 Accounting For Income Taxes.
Table 3.29 Accounting For Pensions.
Table 3.30 Postretirement Benefits.
Table 3.31 Leases.
Table 3.32 Accounting Changes.
Table 3.33 Error Analysis.
Table 3.34 Statement of Cash Flows Revisited.
Table 3.35 Full Disclosure.
Table 3.36 Not-For-Profit Considerations.
Table 3.37 Financial Statement Analysis.
Table 3.38 Internal Control Design and Evaluation.
Chapter 4: Brain Teasers: Using FARS to Untangle the Mystery.
1: Dissents portending future?
2: Hybrid historical cost and market value: Why the mix?
3: Cash basis or accrual basis?
4: Where are charitable donations on corporate income statements?
5: Deferred debits and deferred credits?
6: Time value of money: gone today but here tomorrow?
7: What do we record when interest rates diverge?
8: Inventoriable costs?
9: Valuation of inventory and purchase commitments.
10: Are capital expenditure numbers comparable?
11: Why the proposed Staff Accounting Bulletin (SAB)?
12: Is goodwill indefinite or indeterminate?
13: Expected to be refinanced?
14: Extinguishing debt is extraordinary?
15: What happens when you barter with stock?
16: What is the substance of an appropriation of retained earnings?
17: Stock option compensation dilutes earnings per share?
18: Why do transfers among portfolios of investments affect accounting?
19: When does channel stuffing transform sales into consignment sales?
20: Why can the same company have both a tax asset and a tax liability?
21: Isn't the corridor approach for pensions and postretirement benefits smoothing?
22: Lease accounting: Why is it asymmetrical?
23: How are changes in warranties to be recorded?
24: Does the statement of cash flows give the full picture?
25: Why are segment disclosures non-GAAP?
Chapter 5: Cases to Accompany FARS.
Case 1: New Financing: Do Credit Agreements Pose Unique Accounting and Disclosure Challenges: Gunther International.
Case 2: Microsoft: Does Income Statement Classification Matter?
Case 3: Charitable Contributions and Debt: A Comparison of St. Jude Children's Research Hospital/ALSAC and Universal Health Services.
Case 4: Clarus Corporation: Recurring Revenue Recognition.
Case 5: When Would Market to Book Be Less Than One? Does Acquisition by Stock Explain JDS Uniphase Corp.?
Case 6: UPS: The Tax Environment and Disclosure of Contingencies.
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