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Financial Accounting Theory

By Patricia O'Brien

Financial Accounting Theory Books

Financial Accounting Theory

By Patricia O'Brien

Only 1 item left in stock
Description
Financial Accounting Theory presents financial accounting as a means to resolve problems of asymmetric information and to facilitate contracting. It develops ideas from decision theory and information economics to emphasize that accounting serves important purposes in society, of enhancing trust and meeting information needs. Despite its theoretical orientation, the book does not ignore the institutional structure of financial accounting and standard setting. It features considerable coverage and critical evaluation of financial accounting standards and regulations, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income. The structure of standard-setting bodies is also described, and the role of structure in helping to engineer the consent necessary for a successful standard is evaluated. The bookGÇÖs primary orientation is toward the accounting standards of the International Accounting Standards Board (IASB), but most topics reference U.S. accounting standards and standard setting as well. The text discussion concentrates on relating standards to the theoretical framework of the book, while providing students with exposure to the main features of the standards themselves.
Product details
Edition:
8
Number of Pages:
656
Release Date:
2019-12-17
Publication Date:
2019-12-17
Publisher:
Pearson Education (US)
Languages:
Original: English
ISBN10:
013416668X
ISBN13:
9780134166681
GPSR Manufacturer Reference:
[email protected]
Weight:
1258 g
Height:
243 cm
Width:
184 cm
Thickness:
41 cm
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The items bear minimal signs of past use, such as light scratches or memories in the form of markings. These signs of wear give the items a charming character and tell stories of their previous owners, while not affecting their functionality.
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