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Detalles bibliogr�ficos

T�tulo: Financial Accounting Theory and Analysis: Text and Cases, 50th Anniversary
Editor: Wiley
Fecha de publicaci�n: 2025
Idioma: Ingl�s
ISBN 10: 1394336535
ISBN 13: 9781394336531
Encuadernaci�n: paperback
Estado: Good

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Sinopsis

Master Financial Accounting Theory, Standards, and Applications with Expert Insights and Case Studies

Understanding the theoretical foundations of financial accounting is crucial for navigating today’s complex and evolving financial landscape. In the fifteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a team of distinguished accounting scholars explores how accounting standards shape financial reporting choices and analyzes the characteristics of firms based on their accounting methods.

With comprehensive discussions on key frameworks and professional standards, students gain a deep understanding of the principles guiding accounting practice. Through a combination of rigorous theoretical analysis, empirical research, and real-world case studies, this leading textbook strengthens students’ critical thinking and decision-making skills while providing future professionals with the analytical and ethical foundation needed to succeed in today’s global financial environment.

Providing essential knowledge for careers in financial reporting, auditing, and corporate finance, Financial Accounting Theory and Analysis: Text and Cases is ideal for senior undergraduate and graduate courses in Financial Accounting Theory, Advanced Financial Accounting, and Accounting Research.

NEW TO THIS EDITION

Up-to-date coverage of the FASB and IASB Conceptual Frameworks
New sections on sustainability reporting and ESG (Environmental, Social, and Governance) accounting
Revised analyses of all FASB and IASB standards, including recent amendments
New section on financial engineering, special purpose entities, and variable interest entities
New insights on joint ventures, incorporating the latest Accounting Standards Update (ASU)
Enhanced case studies and disclosure examples using current financial statements
Expanded discussion of the FASB Agenda Consultation initiative
Updated international accounting sections to reflect recent IASB changes
New tutorial on using the FASB Accounting Standards Codification for research and application
Expanded test bank with over 300 multiple-choice questions and 250 essay questions for instructors, including 200 entirely new questions

WILEY ADVANTAGE

Prepares students for professional careers by bridging theoretical concepts with practical applications
Provides a comprehensive exploration of accounting theory and its impact on financial reporting
Integrates real-world case studies to enhance critical thinking and application skills
Covers the latest FASB and IASB standards, ensuring up-to-date knowledge of financial regulations
Examines key financial theories such as the efficient markets hypothesis (EMH) and behavioral finance model
Strengthens analytical skills with in-depth discussions on accounting methods and corporate decision-making
Enhances learning with updated financial statement analyses using real-world companies such as Hershey and Tootsie Roll
Supports instructors with a comprehensive Solutions Manual and a wealth of instructor resources for streamlined teaching

Acerca del autor

Richard G. Schroeder is Emeritus Professor of Accounting at the University of North Carolina at Charlotte. A widely published researcher, he has contributed extensively to the study of accounting theory, financial reporting standards, and audit judgment. His work has been cited over 500 times, influencing both academia and practice. Schroeder has co-authored multiple accounting textbooks, shaping accounting education for students and professionals worldwide.

Myrtle W. Clark is Associate Professor of Accounting at the Gatton College of Business and Economics, University of Kentucky. She holds a PhD from the University of South Carolina and specializes in financial accounting research and theory. Clark has authored an accounting theory textbook and published articles in esteemed journals such as Accounting Horizons and The Journal of Accounting Literature.

Jack M. Cathey is Associate Professor in the Turner School of Accountancy at the Belk College of Business, University of North Carolina at Charlotte. A Certified Public Accountant (NC), he previously worked as a senior auditor with KPMG. Cathey has published extensively in academic and professional journals and frequently lectures on financial reporting and information systems. As Program Director for the UNC Charlotte Master of Accountancy Program, he is dedicated to advancing accounting education and practice.

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