Accounting Theory Volume 2

E. Uniformity Uniformity Versus Flexibility: A Review of the Rhetoric Differences in Circumstances!: Fact or Fancy Toward the Harmonization of Accounting Standards: An Analytical Framework SECTION III: CONCEPTUAL FRAMEWORKS FASB's Statements on Objectives and Elements of Financial Accounting: A Review The FASB's Conceptual Framework: An Evaluation The Evolution of the Conceptual Framework for Business Enterprises in the United States Criteria for Choosing an Accounting Model Objectives of Financial Reporting Reliability and Objectivity of Accounting Methods SECTION IV: ACCOUNTING FOR CHANGING PRICES Replacement Cost: Member of the Family, Welcome Guest, or Intruder? Costs (Historical versus Current) versus Exit Values A Defense for Historical Cost Accounting The Case for Financial Capital Maintenance Income and Value Determination and Changing Price Levels: An Essay Towards a Theory SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS Get it off the Balance Sheet! Political Lobbying on Proposed Standards: A Challenge to the IASB A Review of the Earnings Management Literature and Its Implications for Standard Setting Relationships among Income Measurements Some Basic Concepts of Accounting and Their Implications Economic Impact of Accounting Standards - Implications for the FASB An Analysis of Factors Affecting the Adoption of International Accounting Standards by Developing Countries The Relevance of IFRS to a Developing Country: Evidence from Kazakhstan Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China