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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: Richard G. Schroeder
Publisher: John Wiley & Sons
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674
Get Book Here
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: Jennifer Maynard
Publisher: Oxford University Press, USA
ISBN: 0199606056
Category : Business & Economics
Languages : en
Pages : 743
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Book Description
Covering all the accounting issues and reporting standards (IAS, IFRS) that an accounting student needs to know, this text provides a fresh, decision-usefulness approach that will enhance students' interpretative skills and take their understanding to the next level.
Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
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Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107254
Category : Business & Economics
Languages : en
Pages : 791
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Book Description
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author: Richard G. Schroeder
Publisher: Wiley Global Education
ISBN: 1119636256
Category : Business & Economics
Languages : en
Pages : 609
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Book Description
Financial Accounting Theory and Analysis: Text and Cases, 12th Edition continues to concentrate on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today's increasingly global economy.
Author: Richard G. Schroeder
Publisher: Wiley
ISBN: 9780471818915
Category : Business & Economics
Languages : en
Pages : 752
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Book Description
Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.
Author: William Robert Scott
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Author: Gaétan Breton
Publisher: Emerald Group Publishing
ISBN: 1787697932
Category : Business & Economics
Languages : en
Pages : 257
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Book Description
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author: John Asmus Christensen
Publisher: Irwin/McGraw-Hill
ISBN:
Category : Business & Economics
Languages : en
Pages : 488
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Book Description
This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Author: Richard G. Schroeder
Publisher: Wiley
ISBN: 9781119007005
Category : Business & Economics
Languages : en
Pages :
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Book Description
Financial Accounting Theory and Analysis 11th Edition continues to focus on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today's increasingly global economy. The 11th Edition incorporates all new standards or exposure drafts from the FASB and IASB released, including an updated revenue recognition section with the FASB's discussion of the "milestone method" integrated. The revenue recognition section has been updated to include the FASB's new revised exposure drafts, Revenue from Contracts with Customers. The discussion of comprehensive income has been updated to include the new reporting requirement. The new edition also includes updated discussions of offsetting assets and liabilities and the FASB's new ASU on the topic. The text now includes goodwill updates and the new fair guidelines.Financial Accounting Theory and Analysis 11th Edition contains an updated transfer and receivables section, which now incorporates a discussion of Lehman Brothers bankruptcy and Repo 105 transactions.
