Financial Accounting Theory and Analysis: Text and Cases, 13th Edition (Paperback, 13th Revised edition)

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.

General

Imprint:	John Wiley & Sons
Country of origin:	United States
Release date:	October 2022
First published:	2020
Authors:	Schroeder
Dimensions:	252 x 205 x 25mm (L x W x T)
Format:	Paperback
Pages:	672
Edition:	13th Revised edition
ISBN-13:	978-1-119-57777-5
Categories:	Books > Business & Economics > Finance & accounting > Accounting > General Promotions
LSN:	1-119-57777-2
Barcode:	9781119577775

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