Accounting Theory

Like its previous editions, the Seventh Edition of Accounting Theory presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout [...]
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Like its previous editions, the Seventh Edition of Accounting Theory presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world, this book comprehensibly presents both the theoretical structure of accounting theory as well as the politics of the standard-setting process, which often opposes the theoretical structure. Key Features: - A reorganized table of contents with a thoroughly revised chapter on International Accounting (Chapter 10) - Discussion of the conceptual framework of the IASB (Chapter 7) - An emphasis on principles-based standards as opposed to rules-based standards - More theoretical issues are related to real world examples coming from the popular news media. - New questions, cases, problems, and writing assignments--many from corporate annual reports. - An Instructor's Resource CD includes answers to end-of-chapter materials, chapter summaries, test banks, and PowerPoint slides.