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Financial Accounting Theory

Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.

Financial Accounting Theory.

Fundamentals of International Financial Accounting and Reporting

This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic regulatory framework.The book begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board.While a major part of the book is devoted to a discussion on individual IFRS (International Financial Reporting Standards), it also discusses income statements, balance sheets and cash flow statements. These financial statements are examined in the context of International Financial Reporting regulations and students are introduced to the main IFRS relating to those statements. Subsequent chapters examine individually, the more complex standards.A complimentary copy of the Instructor's Manual and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to sales@wspc.com.

This unique book is not written from a specific national perspective, but adopts an international approach throughout.

CengageNOW Printed Access Card for Rich/Jones/Mowen/Hansen's Cornerstones of Financial Accounting, 3rd

CengageNOW is an easy-to-use online resource that helps you study in less time to get the grade you want. This integrated system helps you efficiently manage and complete homework assignments from the text. Take pre-tests to determine the areas that require more practice and direct you to review tutorials, demonstration exercises, videos, eBook content, and fun accounting games to help learn the material, and get feedback on post-tests that check your comprehension afterward. This printed access card allows access to CengageNOW.

CengageNOW is an easy-to-use online resource that helps you study in less time to get the grade you want. This integrated system helps you efficiently manage and complete homework assignments from the text.

The Routledge Companion to Financial Accounting Theory

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.

The Accounting Review, Vol. 83, No. 1, January, pp. 185–216. [3.5] [Culture,
religion] [R,C] [P] McGuire, Sean T., Omer, Thomas C., and Sharp, Nathan Y.
2012. The Impact of Religion on Financial Reporting Irregularities. The
Accounting Review, Vol. 87, No. 2, March, pp. 645–673. McNichols, Maureen F.
2000. Research Design Issues in Earnings Management Studies. Journal of
Accounting and Public Policy, Vol. 19, Nos 4–5, Winter, pp. 313–345. [4.3] [4.7] [P
] Meisel, Scott I. 2007.

Financial Accounting , IFRS Edition

For colleges and universities around the world, Financial Accounting IFRS, 2nd Edition with WileyPLUS, by Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso, is designed to assist students learning accounting topics under the rules of IFRS. The book addresses every accounting topic from the perspective of IFRS and includes examples based on international companies. Following the reputation for accuracy, comprehensiveness, and currency, this highly anticipated new edition retains key features, such as the table of contents, comprehensive problem sets, and accuracy, on which users of Weygandt Financial Accounting IFRS have come to rely. The focus of this text in on international companies, discussing financial accounting principles and procedures within the context of IFRS, and providing end-of-chapter exercises and problems that present students with foreign currency examples such as the yen or euro. New features and updates to the new edition include: "Another Perspective" section which presents a US GAAP overview, differences between GAAP and IFRS; New Understanding U.S. GAAP margin boxes; Updated Chapter-Opener Stories and revised real world insight boxes integrated throughout each chapter; New Common Chart of Accounts; Sustainability coverage through People, Planet, Profit Insight box; More Visual Equation Analysis and Anatomy of a Fraud Boxes; Updated End-of-Chapter Material and a new design. Students using WileyPLUS do real accounting, get real results. WileyPLUS is a student-centered learning and assessment online environment, where students complete automatically graded homework, get feedback on their answers, and access learning materials like the eText at the point of learning. Students come to class prepared because the program is a designed to meet the needs of today’s accounting classroom with an innovative question design that facilitates effective learning of accounting concepts, skills, and procedures. WileyPLUS sold separately from text.

The focus of this text in on international companies, discussing financial accounting principles and procedures within the context of IFRS, and providing end-of-chapter exercises and problems that present students with foreign currency ...

Financial Accounting, Study Guide

In the new sixth edition, readers will be able to clearly see the relevance of accounting in their everyday lives. The authors introduce challenging accounting concepts with examples that are familiar to everyone, which helps build motivation to learn the material. Accounting issues are also placed within the context of marketing, management, IT, and finance.

In the new sixth edition, readers will be able to clearly see the relevance of accounting in their everyday lives.