Financial accounting theory and analysis : text and cases 13th ed

Author

• Schroeder, Richard G

Additional Author(s)

• Clark, Myrtle W.
• Cathey, Jack M.

Publisher

Hoboken, NJ: John Wiley & Sons, Inc. , 2020

Language

English

ISBN

9781119667674

Series

Subject(s)

• ACCOUNTING-CASE STUDIES
• ACCOUNTING-PROBLEMS, EXERCISES, ETC.

Notes

. .

Abstract

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.

Physical Dimension

Number of Page(s)

xi, 635 p.

Dimension

24 cm

Other Desc.

-

Summary / Review / Table of Content

1 The Development of Accounting Theory
2 The Pursuit of the Conceptual Framework
3 International Accounting
4 Research Methodology and Theories on the Uses of Accounting Information
5 Income Concepts, Revenue Recognition, and Other Methods of Reporting
6 Financial Statement I: The Income Statement
7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows
8 Working Capital
9 Long-Term Assets I: Property, Plant, and Equipment
10 Long-Term Assets II : Investments and Intangibles
11 Long-Term Liabilities
12 Accounting for Income Taxes
13 Leases
14 Pensions and Other Postretirement Benefits
15 Equity
16 Accounting for Multiple Entities
17 Financial Reporting Disclosure Requirements and Ethical Responsibilities

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	01071/21	657 Sch F	Library - 5th Floor / 1smt	Available