Part One Accounting Theory——Concepts and Framework
CHAPTER 1 Accountin9:The Basis for Decisions
1.1 Accountin9:Information for Decision Making
1.2 Financial Accounting Information
1.3 Profession Fields of Accounting
Extending your knowledge--Accounting Ethic
Key words,phrases,and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 2 Theoretical Framework Underlying Financial Accounting
2.1 Nature of a Theoretical Framework
2.2 First Level:Basic Objectives
2.3 Second Level:Fundamental Concepts
2.4 Third Level:Recognition and Measurement Concepts
Extending your knowledge—Industry Practice
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Cases