(eBook PDF) Financial Accounting Theory and Analysis: Text and Cases 13th Edition – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 1119577772
- ISBN-13 : 978-1119577775
- Author:
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.
table of contents:
1 The Development of Accounting Theory 1
2 The Pursuit of the Conceptual Framework 27
3 International Accounting 71
4 Research Methodology and Theories on the Uses of Accounting Information 107
5 Income Concepts, Revenue Recognition, and Other Methods of Reporting 141
6 Financial Statement I: The Income Statement 191
7 Financial Statements II: The Balance Sheet and the Statement of Cash Flows 232
8 Working Capital 279
9 Long-Term Assets I: Property, Plant, and Equipment 306
10 Long-Term Assets II : Investments and Intangibles 332
11 Long-Term Liabilities 374
12 Accounting for Income Taxes 415
13 Leases 451
14 Pensions and Other Postretirement Benefits 487
15 Equity 514
16 Accounting for Multiple Entities 544
17 Financial Reporting Disclosure Requirements and Ethical Responsibilities 590
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