Financial Accounting Theory and Analysis
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

  1. 672 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

About this book

Financial Accounting Theory and Analysis: Text and Cases, 13 th 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.

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Yes, you can access Financial Accounting Theory and Analysis by Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Wiley
Year
2019
eBook ISBN
9781119608745
Edition
13
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

  1. Cover
  2. Title Page
  3. Copyright
  4. Preface
  5. Contents
  6. Chapter 1 The Development of Accounting Theory
  7. Chapter 2 The Pursuit of the ConceptualFramework
  8. Chapter 3 International Accounting
  9. Chapter 4 Research Methodology and Theories on the Uses of Accounting Information
  10. Chapter 5 Income Concepts, Revenue Recognition, and Other Methods of Reporting
  11. Chapter 6 Financial Statement I: The Income Statement
  12. Chapter 7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows
  13. Chapter 8 Working Capital
  14. Chapter 9 Long-Term Assets I: Property, Plant, and Equipment
  15. Chapter 10 Long-Term Assets II: Investments and Intangibles
  16. Chapter 11 Long-Term Liabilities
  17. Chapter 12 Accounting for Income Taxes
  18. Chapter 13 Leases
  19. Chapter 14 Pensions and Other Postretirement Benefits
  20. Chapter 15 Equity
  21. Chapter 16 Accounting for Multiple Entities
  22. Chapter 17 Financial Reporting Disclosure Requirements and Ethical Responsibilities
  23. Index
  24. EULA