Financial Accounting Theory and Analysis : Text and Cases

Schroeder, Richard G.; Clark, Myrtle W.; Cathey, Jack M.

ISBN 10: 1119881226 / ISBN 13: 9781119881223

Verlag: Wiley, 2022

May show signs of wear, highlighting, writing, and previous use. This item may be a former library book with typical markings. No guarantee on products that contain supplements Your satisfaction is 100% guaranteed. Twenty-five year bookseller with shipments to over fifty million happy customers. Bestandsnummer des Verkäufers 44878882-5

Inhaltsangabe:

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

Bibliografische Details

Titel: Financial Accounting Theory and Analysis : ...
Verlag: Wiley
Erscheinungsdatum: 2022
Einband: Softcover
Zustand: good