1. An Introduction to Accounting Theory -- 2. Accounting Theory and Accounting Research -- 3. Development of the Institutional Structure of Financial Accounting -- 4. The Economics of Financial Reporting Regulation -- 5. Postulates, Principles, and Concepts -- 6. The Search for Objectives -- 7. The FASB's Conceptual Framework -- 8. Usefulness of Accounting Information to Investors and Creditors -- 9. Uniformity and Disclosure: Some Policy-Making Directions -- 10. International Accounting -- 11. The Balance Sheet -- 12. The Income Statement -- 13. Statement of Cash Flows -- 14. Accounting for Changing Prices and Inflation -- 15. Income Taxes and Financial Accounting -- 16. Pensions and Other Postretirement Benefits -- 17. Leases -- 18. Intercorporate Equity Investments.