Author: International Accounting Standards Committee
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58

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Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 2204

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Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 148

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Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 610

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Author: United States. Federal Trade Commission. Bureau of Economics
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 412

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Author: Malcolm C. Miller
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 128

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Author: United States. Congress. Senate. Committee on Appropriations
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 1112

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Author: Richard G. Schroeder
Publisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674

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Book Description
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

Author: Scott Henderson
Publisher: Pearson Higher Education AU
ISBN: 1486017983
Category : Business & Economics
Languages : en
Pages : 1029

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Book Description
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.

Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Amortization
Languages : en
Pages : 140

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