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Advanced Financial Accounting and Reporting - Theory, Practice and Evidence (Hardcover)
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Advanced Financial Accounting and Reporting - Theory, Practice and Evidence (Hardcover)
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Developing a knowledge and understanding of the underlying
principles, concepts and regulations relating to financial
accounting is a cornerstone of the art of accounting. Whilst the
basics of this topic are well represented in existing textbooks, a
more thorough and enhanced understanding is required in order to
excel at both undergraduate and postgraduate level. The main
emphasis of this textbook is on financial accounting and reporting
in the context of its relationship to stock market prices. With an
authoritative voice, the book goes beyond standard texts on ‘how
to do IFRS accounting’ to critically examine the rationales
underlying accounting policy choice and its regulation and provide
insight into the drivers of accounting change. This analysis draws
on both accounting theory and empirical accounting research
studies. While the focus is on both the IFRS and the US accounting
systems, the critical analysis of current practice is relevant to
all countries where stock market activity is of growing
significance.
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