Solutions For Financial Accounting Theory and Analysis Text and Cases, 14th Edition Schroeder (All Chapters included)
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Complete Solutions Manual for Financial Accounting Theory and Analysis Text and Cases, 14th Edition by Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey ; ISBN13: 9781119881162. Full Chapters included Chapter 1 to 17.
1. The Development of Accounting Theory.
2. The Pursuit of the Conceptual F...
Financial Accounting
Theory and Analysis
Text and Cases
14th Edition
by Richard G. Schroeder
Complete Chapter Solutions Manual
are included (Ch 1 to 17)
** Immediate Download
** Swift Response
** All Chapters included
** Cases solutions included
, Accounting Theory and
Analysis
14th Edition
FASB ASC Tutorial and
Solutions Manual
By
Richard G. Schroeder
University of North Carolina at Charlotte
Myrtle W. Clark
University of Kentucky
Jack M. Cathey
University of North Carolina at Charlotte
1
, Using the Codification to Solve the FASB ASC Cases
Prior to attempting to use the codification website to solve the FASB ASC cases, it is
recommended that you read “Test Driving the Codification,” by Carolyn Ford and C.
William Thomas, Journal of Accountancy, December, 2008. Available at
http://www.journalofaccountancy.com/Issues/2008/Dec/TestDrivingtheCodification.htm
and review the tutorials on the codification website.
Overview of the Codification
The Financial Accounting Standards Board codification (FASB ASC) is organized into
general topics listed on the left-hand side of the home page (General Principles, Presentation,
etc.). Clicking on any of the general topics will bring up what the FASB terms a “landing
page.” Each landing page contains a list of subtopics for that link. For example, clicking on
the general topic Assets brings up list of seven subtopics (Cash and Cash Equivalents,
Receivables, etc.). Notice that each of the subtopics is identified by a three-digit number.
This allows for access via the go to function that we will discuss later.
Clicking on any of the subtopics brings up a second link to what are termed sections and
contain the content specific area of the FASB ASC. All Subtopics have a set of standard
Sections unless there is nothing to include in a particular standard section, in which case that
standard Section is left out of the Subtopic and therefore the FASB ASC. There are sixteen
standard Sections for each Subtopic. Sections are indicated by a two-digit number between
00 and 99. Some of the most frequently used sections are: 25 Recognition, 30 Initial
Measurement 35 Subsequent Measurement, 50 Disclosure and Implementation Guidance and
Instructions.
Each Section has Paragraph numbers that start over at the beginning of each Section. Each
Paragraph, therefore, has a two-part number. The first number is the Section number, and the
second part is the Paragraph number within that Section. The Paragraphs are where “substantive
content” of the FASB ASC is found. The rest of the levels only exist to organize the information
in the Paragraphs and help navigate to the information contained in them. In order to view the
specific content areas, it is necessary to click on the JOIN ALL SECTIONS tab found on each
section page. For example, assume we are interested in the authoritative literature on accounting
for sales of products when a right to return exists. First, click on the topic Revenue at the left-
hand side of the home page, then on the landing page Revenue Recognition. Next, click on the
products subsection. Finally click the JOIN ALL SECTIONS tab and all of the paragraph content
will appear. Page down through the material and you will find that Paragraph 25-1 contains the
authoritative guidance for accounting for sales of products with a right to return.
2
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