本书以理论分析见长,共分五篇。**篇系统地阐述了会计环境、财务会计的概念框架、会计概念(会计基本要素)以及会计报表的构成要素。其他四篇从四大报表的基本构成要素入手进行详细讨论,在论述具体的每个项目的会计处理时,每章前面都要对**篇中所讨论的基本概念(报表项目)的定义和特点进行进一步的讨论,并对相关会计处理的前因后果进行深入的理论分析,从而在加深读者对相关基础概念理解的同时,掌握有关实际问题的会计处理手段。作者还专门提到会计环境中的道德问题,以及在多变的市场环境中,会计人员应以解决问题为导向,具备创新和批判性的思想。
本书语言流畅,用词简练,知识点全面,相关的例题深入浅出,非常适合作为会计学专业“中级财务会计”课程教材,也可作为MBA以及经济管理专业的研究生了解西方财务会计体系的参考书。

Part 1 Financial Reporting: Concepts, Financial Statements, And Related Disclosures
1 The Environment Of Financial Reporting
2 Financial Reporting: Its Conceptual Framework
3 The Balance Sheet And The Statement Of Changes In Stockholders' Equity
4 The Income Statement And Statement Of Cash Flows
5 Additional Aspects Of Financial Reporting And Financial Analysis
Part 2 Financial Reporting: Asset Measurement And Income Determination
6 Cash And Receivables
7 Inventories: Cost Measurement And Flow Assumptions
8 Inventories: Special Valuation Issues
9 Property, Plant, And Equipment: Acquisition And Disposal
10 Depreciation And Depletion
11 Intangibles
Part 3 Financial Reporting: Valuation Of Liabilities And Investments
12 Current Liabilities And Contingencies
13 Long-Term Liabilities And Receivables
14 Investments
Part 4 Financial Reporting: Stockholders' Equity
15 Contributed Capital
16 Earnings Per Share And Retained Earnings
Part 5 Financial Reporting: Special Topics
17 Income Recognition And Measurement Of Net Assets
18 The Statement Of Cash Flows
19 Accounting Changes And Errors

Loren A.Nikolai,博士、注册会计师,美国密苏里州立大学哥伦比亚分校会计学教授,曾担任美国会计学院联盟(FSA)主席,美国会计学会(AAA)教育分会主任。尼古拉教授先后执教于威斯康星州立大学、北卡罗来纳州立大学,因教学成绩突出而多次获杰出教学奖。
John D.Bazley,博士、注册会计师,美国丹佛大学Daniels商学院会计学多次获杰出教学奖。