In the newly revised fourteenth edition of Financial Accounting
Theory and Analysis: Text and Cases, a decorated team of accounting
veterans delivers an authoritative exploration of how accounting
standards impact the daily decisions of accounting professionals.
You'll discover how accounting theory explains why particular
companies select particular accounting methods and predicts the
attributes of firms by analyzing the accounting methods they
employ. The authors examine the latest empirical research relevant
to 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, and more. This latest edition robustly summarizes
current disclosure requirements for various financial statement
items and reviews the development and current state of accounting
theory. It also includes: Discussions of the decline of the
movement to adopt international accounting standards in the United
States Coverage of the proposed IASB amendment to require reporting
on ESG metrics Explorations of recent attempts to promote relevant
and practical accounting research in academia Updated analysis
exercises for real-world financial statements Analysis of the
differences between FASB and IASB accounting standards pertaining
to fair value Coverage of the changes related to stock compensation
contained in ASU 2021-04 and ASU 2018-07
General
Imprint: |
John Wiley & Sons
|
Country of origin: |
United States |
Release date: |
November 2022 |
First published: |
2023 |
Authors: |
Richard G. Schroeder
• Myrtle W. Clark
• Jack M. Cathey
|
Dimensions: |
254 x 203 x 31mm (L x W x T) |
Format: |
Paperback
|
Pages: |
704 |
Edition: |
14th edition |
ISBN-13: |
978-1-119-88122-3 |
Categories: |
Books
|
LSN: |
1-119-88122-6 |
Barcode: |
9781119881223 |
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