Accounting Theory: Text and Readings » (7th Edition)

This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It features the latest International Accounting Standards Committee standards by integrating comparisons of international standards with U.S. standards in each appropriate chapter. This edition includes ten new articles and integrates FASB dissents into discussions of the topics.

Booknews

Twenty years in the making, this latest edition<-->by 41 authors<--> features emphasis on the relationship of accounting practice to theory, evaluation of the International Accounting Standards, new case studies (based on Internet-accessible company financial statements), and new debate topics. Chapters focus on: the development of accounting theory, research methodology and data applications, income concepts, financial statements, international accounting, working capital, long-term assets and liabilities, income taxes, leases, pensions, equity, multiple entities, and ethics and financial disclosure. Annotation c. by Book News, Inc., Portland, Or.