Rev. ed. of: The Blackwell encyclopedic dictionary of accounting / edited by Rashad Abdel-Khalik. 1998.

Includes bibliographical references and index.

Accounting for equity valuation -- Expected rate of return on equity capital -- Derivatives -- Human capital -- Intangibles -- Lease standards -- Advanced manufacturing technologies -- Analytical procedures -- Asset revaluation -- Audit evidence -- Audit risk -- Bankruptcy prediction and financial information -- Budgeting -- Capital budgeting -- Cash flow statement -- Corporate restructuring and accounting information -- Cost-pricing relationship -- Critical accounting -- Deferred taxation -- Financial accounting theory and research -- Financial ratios and equity valuation -- Financial reporting -- Foreign currency -- Goodwill accounting -- Impairment of asset values -- Income classification and reporting -- Income taxation based on financial accounting income -- Information content of cash flows -- Information cues and accounting judgment -- Intellectual capital -- Intangible assets -- Intellectual capital -- International accounting -- Internet reporting -- Inventory valuation -- Leases -- Legal systems -- Long-term construction contracts -- Management control in knowledge-based organizations -- Managing accounting earnings -- Manipulation of accounts -- Market for audit services -- Methodological issues -- Narrative accounting disclosures -- Not-for-profit organizations -- Organizational roles of management accountants -- Pension accounting -- Pensions -- Performance measurement, implementation issues -- Principal-agent analyses and management accounting -- Profit center performance -- Profit measurement -- Private and public disclosure -- R&D and intangibles -- Reporting assumptions -- Residual income and EVA (economic value added) -- Social accounting -- Environmental accounting -- Statistical sampling in auditing -- Stockholder's equity -- Substantive auditing tests -- U.S. and international GAAP -- Value-based management and cash flow analysis -- Voluntary disclosure, dividend policy, and earnings quality.