Financial Accounting Theory and Analysis
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

  1. 704 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Financial Accounting Theory and Analysis

Text and Cases

About this book

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

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
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
2022
Print ISBN
9781119881223
eBook ISBN
9781119881209
Edition
14
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

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