Part One Accounting Theory——Concepts and Framework CHAPTER 1 Accountin9:The Basis for Decisions 1.1 Accountin9:Information for Decision Making 1.2 Financial Accounting Information 1.3 Profession Fields of Accounting Extending your knowledge--Accounting Ethic Key words,phrases,and special terms Multiple-choice Questions Exercises Cases CHAPTER 2 Theoretical Framework Underlying Financial Accounting 2.1 Nature of a Theoretical Framework 2.2 First Level:Basic Objectives 2.3 Second Level:Fundamental Concepts 2.4 Third Level:Recognition and Measurement Concepts Extending your knowledge—Industry Practice Key words,phrases,and special terms Multiple-choice Questions Exercise Cases