Financial Accounting Theory and Analysis : Text and Cases
Cathey, Jack M., Clark, Myrtle W., Schroeder, Richard G.
ISBN 10: 1119881226 ISBN 13: 9781119881223
Editore: Wiley & Sons, Incorporated, John, 2022
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Former library book; may include library markings. Used book that is in excellent condition. May show signs of wear or have minor defects. Codice articolo 52445296-6
Riassunto:
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
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Titolo: Financial Accounting Theory and Analysis : ...
Casa editrice: Wiley & Sons, Incorporated, John
Data di pubblicazione: 2022
Legatura: Brossura
Condizione: Very Good
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Financial Accounting Theory and Analysis: Text and Cases
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Financial Accounting Theory and Analysis: Text and Cases
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Financial Accounting Theory and Analysis: Text and Cases
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Financial Accounting Theory and Analysis: Text and Cases
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Financial Accounting Theory and Analysis : Text and Cases
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Financial Accounting Theory and Analysis Text and Cases
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