包邮财务会计理论-第5版

preface acknowledgments 1 introduction 1.1 the objective of this book 1.2 some historical perspective 1.3 a note on ethical behaviour 1.4 the complexity of information in financial accounting and reporting 1.5 the role of accounting research 1.6 the importance of information asymmetry 1.7 the fundamental problem of financial accounting theory 1.8 regulation as a reaction to the fundamental problem 1.9 the organization of this book 1.9.1 ideal conditions 1.9.2 adverse selection 1.9.3 moral hazard 1.9.4 standard setting 1.9.5 the process of standard setting 1.10 relevance of financial accounting theory to accounting practice 2 accounting under ideal conditions 2.1 overview 2.2 the present value model under certainty 2.2.1 summary 2.3 the present value model under uncertainty 2.3.1 summary 2.4 reserve recognition accounting(rra) 2.4.1 an example of rra 2.4.2 summary 2.4.3 critique of rra 2.4.4 summary 2.5 historical cost accounting revisited 2.5.1 comparison of different measurement bases 2.5.2 accruals 2.5.3 summary 2.6 the non.existence of true net income 2.7 conclusion to accounting under ideal conditions 3 the decision usefulness approach to financial reporting 3.1 overview 3.2 the decision usefulness approach 3.2.1 summary 3.3 single-person decision theory 3.3.1 decision theory applied 3.3.2 the information system 3.3.3 information defined 3.3.4 summary ……