Financial Accounting Theory - Couverture rigide

Scott, William; O'Brien, Patricia

Couverture rigide

ISBN 10 : 013416668X ISBN 13 : 9780134166681

Editeur : Addison Wesley, 2019

Synopsis

This new edition continues to include considerable coverage of accounting standards oriented to 2018 IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.

Despite its theoretical orientation, Financial Accounting Theory, 8/e  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. 

A propos du livre

À propos de l?auteur

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. He has taught at Carleton University, University of Chicago, Queen’s University at Kingston, University of British Columbia and University of Waterloo, and is now distinguished Emeritus Professor at University of Waterloo.

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. In 2009, the Canadian Academic Accounting Association honored Professor O’Brien with the Haim Falk Award for Distinguished Contribution to Accounting Thought. She currently serves on the Academic Advisory Council to Canada’s Accounting Standards Board. She has served as Editor-in-Chief of Contemporary Accounting Research (CAR), and on the editorial boards of CAR, the Journal of Accounting Research, The Accounting Review, and the Journal of Accounting and Public Policy. 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. Prior to joining Waterloo, Professor O’Brien was a faculty member at the University of Rochester, Massachusetts Institute of Technology, the University of Michigan, London Business School, and York University. She has held visiting appointments at the Helsinki School of Economics, the University of Chicago, Stanford University, and the University of Amsterdam, as well as in the Office of the Chief Economist of the Ontario Securities Commission.

À propos de la quatrième de couverture

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.

Détails de l'édition

• Éditeur: Addison Wesley
• Date d'édition: 2019
• Langue: anglais
• ISBN 10: 013416668X
• ISBN 13: 9780134166681
• Reliure: Relié
• Nombre de pages: 656
• Coordonnées du fabricant: non disponible
• Personne responsable: Riccardo Bacigalupo; riccardo.bacigalupo@sanoma.it; ; Sanoma Italia Via Arconati, 1 �; Milano; 20135; Italie