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The Routledge Companion to Financial Accounting Theory
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The Routledge Companion to Financial Accounting Theory

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Description

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Author Biography:

Stewart Jones is Professor of Accounting at the University of Sydney, Australia. He is co-author of the bestselling textbook Financial Accounting Theory, Third Edition (2009, Cengage) and edits the prestigious accounting journal, Abacus
Release date NZ
September 30th, 2020
Audience
  • Tertiary Education (US: College)
Contributor
  • Edited by Stewart Jones
Pages
538
ISBN-13
9780367656294
Product ID
33662481

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Books >
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Accounting >
Financial accounting
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Business & Economics >
Finance & Accounting >
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Financial Reporting