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SECTION I: PHILOSOPHICAL BACKGROUND Accounting - A System ofMeasurement Rules - Devine, Carl Radical Developments in AccountingThought - Chua, Wai Fong Accounting as a Discipline for Study and Practice- Bell, Philip W. Why Can Accounting Not Become a Science Like Physics? -Stamp, Edward Social Reality and the Measurement of Its Phenomena -Mattessich, Richard Toward a Science of Accounting - Sterling, Robert R.Methodological Problems and Preconditions of a General Theory of Accounting- Mattessich, Richard SECTION II: INFORMALLY DEVELOPED ACCOUNTING CONCEPTS A.Realization and Recognition The Critical Event and Recognition of NetProfit - Myers, John Recognition Requirements - Income Earned and Realized- Devine, Carl The Realization Concept - Davidson, Sidney B. MatchingCash Movements and Periodic Income Determination - Storey, Reed SomeImpossibilities - Including Allocations - Devine, Carl The FASB and theAllocation Fallacy - Thomas, Arthur Conservatism Conservatism inAccounting, Part I: Explanation and Implications - Watts, RossConservatism in Accounting, Part II: Evidence and Research Opportunities -Watts, Ross The Changing Time-Series Properties ofEarnings, Cash Flows,and Accruals: Has Financial Accounting Become Mor Conservative? - Givoly, Danand Carla Hayn D. Disclosure Information Disclosure Strategy - Lev,Baruch Corporate Reporting and the Accounting Profession: An InterpretiveParadigm - Ogan, Pekin and David Ziebart Financial Reporting in India:Changes in Disclosure over the Period 1982-1990 - Marston, C. L. and P.Robson Corporate Mandatory Disclosure Practices in Bangladesh - M.Akhtaruddin Corporate Governance and Voluntary Disclosure - L.L. Eng andY.T. Mak Ownership Structure and Voluntary Disclosure in Hong Kong andSingapore - Chau, Gerald and Sidney Gray E. Uniformity UniformityVersus Flexibility: A Review of the Rhetoric - Keller, Thomas Differencesin Circumstances!: Fact or Fancy - Cadenhead, Gary Toward theHarmonization of Accounting Standards: An Analytical Framework - Wolk, Harryand Patrick Heaston SECTION III: CONCEPTUAL FRAMEWORKS FASB's Statementson Objectives and Elements of Financial Accounting: A Review - Dopuch,Nicholas and Shyam Sunder The FASB's Conceptual Framework: An Evaluation -Solomons, David The Evolution of the Conceptual Framework for BusinessEnterprises in the United States - Zeff, Stephen Criteria for Choosing anAccounting Model - Solomons, David Objectives of Financial Reporting -Walker, R.G. Reliability and Objectivity of Accounting Methods - Ijiri,Yuji and Robert Jaedicke SECTION IV: ACCOUNTING FOR CHANGING PRICESReplacement Cost: Member of the Family, Welcome Guest, or Intruder? - Zeff,Stephen Costs (Historical versus Current) versus Exit Values - Sterling,Robert R. A Defense for Historical Cost Accounting - Ijiri, Yuji TheCase for Financial Capital Maintenance - Carsberg, Bryan Income and ValueDetermination and Changing Price Levels: An Essay Towards a Theory - Stamp,Edward SECTION V: ACCOUNTING STANDARDS AND FINANCIAL STATEMENTS Get it offthe Balance Sheet! - Dieter, Richard and Arthur Wyatt Political Lobbyingon Proposed Standards: A Challenge to the IASB - Zeff, Stephen A Review ofthe Earnings Management Literature and Its Implications for Standard Setting- Healy, Paul and James Wahlen Relationships among Income Measurements -Bedford, Norton Some Basic Concepts of Accounting and Their Implications -Lorig, Arthur Economic Impact of Accounting Standards - Implications forthe FASB - Rappaport, Alfred An Analysis of Factors Affecting the Adoptionof International Accounting Standards by Developing Countries - Zeghal,Daniel and Kerim Mhedhbi The Relevance of IFRS to a Developing Country:Evidence from Kazakhstan - Tyrrall, David, David Woodward and A. RakhumbekovaPolitical Influence and Coexistence of a Uniform Accounting System andAccounting Standards: Recent Developments in China - Xiao, Jason, PaulineWeetman and Manli Sun SECTION VI: APPLIED ACCOUNTING THEORY A. Income TaxAllocation Comprehensive Tax Allocation: Let's Stop Taking SomeMisconceptions for Granted - Milburn, Alex Acccelerated Depreciation andthe Allocation of Income Taxes - Davidson, Sidney Discounting Deferred TaxLiabilities pp. 655-665 - Nurnberg, Hugo B. Leases Lease Capitalizationand the Transaction Concept - Rappaport, Alfred Leasing and FinancialStatements - Shillinglaw, Gordon Accounting for Leases - A New Framework -McGregor, Warren C. Pensions and Other Postretirement LiabilitiesAlternative Accounting Treatments for Pensions - Schipper, Katherine andRoman Weil A Conceptual Framework Analysis of Pension and OtherPostretirement Benefit Accounting - Wolk, Harry and Terri Vaughan OPEB:Improved Reporting or the Last Straw - Thomas, Paula and Larry Farmer D.Consolidations An Examination of Financial Reporting Alternatives forAssociated Enterprises - King, Thomas and Valdean Lembke Valuation forFinancial Reporting: Intangible Assets, Goodwill, and Impairment Analysis andSFAS 141 and 142 - Mard, Michael, James Hitchner, Steven Hyden and Mark ZylaProportionate Consolidation and Financial Analysis - Bierman, Harold TheEvolution of Consolidated Financial Reporting in Australia - Whittred, GregForeign Currency Translation Research: Review and Synthesis - Houston, CarolThe Implementation of SFAS Number 52: Did the Functional Currency ApproachPrevail? - Kirsch, Robert and Thomas Evans Financial AccountingDevelopments in the European Union: Past Events and Future Prospects -Haller, Axel E. Intangibles Accounting for Research and Development Costs- Bierman, Harold and Roland Dukes The Boundaries of Financial Accountingand How to Extend Them - Lev, Baruch and Paul Zarowin The Capitalization,Amortization, and Value Added Relevance of R & D - Lev, Baruch and TheodoreSougiannis Accounting for Brands in France and Germany Compared With IAS38 (Intangible Assets: An Illustration of the Difficulty of InternationalHarmonization) - Stolowy, Herve, Axel Haller and Volker KlockhausAccounting for Intangible Assets in Scandinavia, the U.K., and U.S. and theIASB: Challenges and a Solution - Hoeg-Krohn, Niels and Kjell KnivsflaSECTION VII: POSITIVE ACCOUNTING THEORY The Methodology of PositiveAccounting - Christenson, Charles Positive Accounting Theory: A Ten YearPerspective - Watts, Ross and Jerrold Zimmerman Positive Accounting Theoryand the PA Cult - Chambers, Raymond Accounting and Policy Choice and FirmCharacteristics in the Asia-Pacific Region: an International Empirical Testof Costly Contracting Theory - Astami, Emita and Greg Tower SECTION VIII: THETRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS PrinciplesVersus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy- Benston, George, Michael Bromwich and Alfred Wagenhofer The True andFair View in British Accounting - Walton, Peter A European True and FairView - Alexander, David Rules, Principles, and Judgments in AccountingStandards - Bennett, Bruce, Helen Prangell and Michael Bradbury SECTION IX:INTERNATIONAL ACCOUNTING AND CONVERGENCE The Introduction of InternationalAccounting Standards in Europe: Implications for International Convergence -Schipper, Katherine The Adoption of International Accounting Standards inthe European Union pp. 127-153 - Whittington, Geoffrey Trends in Researchon International Accounting Harmonization pp. 272-304 - Baker, C. Richardand Elena Barbou The Quest for International Accounting Harmonization: AReview of the Standard- Setting Agendas of the IASC, US, UK, Canada andAustralia, 1973-1997 - Street, Donna and Kimberly Shaughnessy FromNational to Global Accounting and Reporting Standards - McKee, David, DonGarner and Yosra AbuAmara McKee A Statistical Model of InternationalAccounting Harmonization pp. 1-29 - Archer, Simon, Pascal, Delvaille andStuart McLeay SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIESThe Institutional Environment of Financial Reporting Regulation in ASEANCountries - Saudogaran, Sharokh and J. Diga Corporate Financial Reportingand Regulation in Japan - Benston, George, Michael Bromwich, Robert Litan andAlfred Wagenhofer Accounting Theory in the Political Economy of China -Shuie, Fujing and Joseph Hilmy Ownership Structure and EarningsInformativeness: Evidence from Korea - Jung, Kooyul and Kwon Soo YoungAccounting Developments in Pakistan - Ashraf, Junaid and WaQar GhaniAccounting Theory in the Political Economy of China - Shuie, Fujing andJoseph Hilmy Ownership Structure and Earnings Informativeness: Evidencefrom Korea - Jung, Kooyul and Kwon Soo Young Corporate Ownership andGovernments in Russia - Krivogorsky, Victoria Accounting Developments inPakistan - Ashraf, Junaid and WaQar Ghani