Financial Accounting Theory

Name: Financial Accounting Theory
SKU: 31356257
Price: 609.00 NZD
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Description

Real-world cases that illustrate the theoretical concept 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 emphasise 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.

Author Biography:

William Scott received his B. Comm. from Carleton University, and his MBA and Ph.D. from the School of Business, University of Chicago. He is a Fellow of Chartered Professional Accountants Canada. His research has been published in the Journal of Accounting Research, Contemporary Accounting Research, Journal of Business Finance & Accounting, and several other academic journals. He has served on the editorial boards of Journal of Accounting Research, Contemporary Accounting Research, and The Accounting Review; and served a term as Editor of Contemporary Accounting Research. Professor Patricia C. O'Brien is the EY Professor at the School of Accounting & Finance, University of Waterloo. Her research, on topics concerning financial analysts, financial reporting standards, and information in capital markets, is published in many of the premier accounting journals. She currently serves on the Academic Advisory Council to Canada's Accounting Standards Board. She holds an A.B. degree cum laude in mathematics from Cornell University, and earned her M.B.A. and Ph.D. degrees at the University of Chicago.

Release date NZ

December 17th, 2019

Author

Audience

Tertiary Education (US: College)

Edition

8th edition

Pages

656

Dimensions

178x236x36

ISBN-13

9780134166681

Product ID

31356257

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