Accounting Theory

Accounting Theory : Text and Readings

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Practical skills and theory for today's increasingly global economy. Updated, refocused, and revised, this Eighth Edition of "Accounting Theory and Analysis" will help you build strong critical thinking skills and a sound theoretical background, so you can evaluate accounting practice in today's increasingly global world economy. The text's unique and timely collection of cases covers all major areas of accounting and shows how the latest accounting standards impact decision-making. In the new edition, the authors have updated and expanded the text to include: "A Financial Accounting Research System (FARS) CD Primer", written by coauthor Jack Cathey, on the companion website; expanded discussion on the conceptual framework, theoretical development of accounting theory, and its use in evaluating corporate performance in the early chapters; updated coverage of the FASB's Statements of Financial Accounting Standards, including SFAS No. 140-150; and several new accounting research related cases that require students to use the FARS. Expanded ethics coverage in Chapter 1 and coverage of the new Sarbanes-Oxley Act in Chapter 17.
International chapter now moved to Chapter 3, to add more contrasts between U.S. and international standard setting. It also provides updated coverage of the 41 IASC standards in each of the appropriate text chapters, and a new discussion of the revised IASB standards and the 5 new IASB standards.
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Product details

  • Hardback | 608 pages
  • 154 x 224 x 28mm | 821.02g
  • John Wiley and Sons (WIE)
  • New York, United States
  • English
  • 8th edition
  • 047166118X
  • 9780471661184

Table of contents

Preface; 1. The Development of Accounting Theory; 2. The Pursuit of the Conceptual Framework; 3. International Accounting; 4. Research Methodology and Theories on the Uses of Accounting Information; 5. Income Concepts; 6. Financial Statements I: The Income Statement; 7. Financial Statements II: The Balance Sheet and the Statement of Cash Flows; 8. Working Capital; 9. Long - Term Assets I: Property, Plant, and Equipment; 10. Long - Term Assets II: Investments and Intangibles; 11. Long - Term Liabilities; 12. Accounting for Income Taxes; 13. Leases; 14. Pensions and Other Postretirement Benefits; 15. Equity; 16. Accounting for Multiple Entities; 17. Financial Reporting Disclosure Requirements and Ethical Responsibilities; Index
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55 ratings
3.7 out of 5 stars
5 33% (18)
4 31% (17)
3 15% (8)
2 18% (10)
1 4% (2)
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