Download Book Financial Accounting Theory and Analysis: Text and Cases, 13th Edition - Original PDF
Original PDF by Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey
Information
Format: Original PDF Language: English Edition: 13 Publisher: Wiley; 13th edition (October 27, 2019) Publication Date of the Electronic Edition: October 27, 2019
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ISBN: 9781119577775, 9781119577713
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Description
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.
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