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Financial Accounting Theory and Analysis: Text and Cases, 14th Edition

Financial Accounting Theory and Analysis: Text and Cases, 14th Edition

Author: Richard G. Schroeder; Myrtle W. Clark; Jack M. Cathey
Publisher: John Wiley & Sons
ISBN: 9781119881223
Published In: October 2022
Format: Paperback , 704 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,310.00

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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
NEW TO THIS EDITION
- Discussion 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
FEATURES
Offers a robust test bank containing over 250 multiple-choice and 200 essay questions

Presents updated international accounting sections in each chapter

Provides an expanded discussion of the establishment of the Securities and Exchange Commission in the United States

Delivers a tutorial on the use of the FASB ASC

Offers updates to financial disclosure examples throughout

Enhanced e-Book with basic assessment for each learning objective