The Decision Usefulness Theory of Accounting: A Limited History / Edition 1

by George J. Staubus

Overview

This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting—the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.

Product Details

ISBN-13:	9780815334446
Publisher:	Taylor & Francis
Publication date:	12/10/1999
Series:	Routledge New Works in Accounting History
Edition description:	New Edition
Pages:	360
Product dimensions:	6.00(w) x 9.00(h) x (d)

Table of Contents

Preface I. In the Beginning: the Nineteen-Fifties Edition A. Commentary on Nineteen-Fifties Developments B. Diagrammatic Outline: Features of the Theory C. Excerpts from An Accounting Concept of Revenue (University of Chicago, Dissertation, 1954) D. The Residual Equity Point of View in Accounting The Accounting Review (January 1959) E. A Theory of Accounting to Investors Chapters I, III, IV, VI (University of California Press, 1961) II. Maturity of the Theory: The Nineteen-Seventies Edition A. Commentary B. Criteria for Making Accounting Choices 1. Introduction 2. The Multiple-Criteria Approach to Making Accounting Decisions, Accounting and Business Research (Autumn 1976) 3. Effects via Other Parties, section of Chapter III Making Accounting Decisions (Scholars Book Co., 1977) 4. Introduction, Economic Consequences (Financial Accounting Standards Board, 1978) C. The Evidential Approach to Measurement of Cash Flow Potential 1. Introduction 2. The Relevance of Evidence of Cash Flows, from R.R. Sterling, ed., Asset Valuation and Income Determination (Scholars Book Company, 1971) 3. Summary of Relevance Appraisals Section of Chapter VII, Making Accounting Decisions 4. The Magnate/Financio Case from Chapter VIII, Making Accounting Decisions D. Historical Cash Flows 1. Introduction 2. Alternative Asset Flow Concepts, The Accounting Review, (July 1966) 3. Cash Flow Accounting and Liquidity: Cash Flow Potential and Wealth, Accounting and Business Research (Spring 1989) Accounting, Chapter IX, Making Accounting Decision III. Summary of the Decision-Usefulness Theory of Accounting to Investors IV. Impact V. Publications of George J. Staubus