{"product_id":"financial-accounting-theory-and-analysis-text-and-cases","title":"Financial Accounting Theory and Analysis","description":"\u003cp\u003eIn the newly revised fourteenth edition of \u003ci\u003eFinancial Accounting Theory and Analysis: Text and Cases,\u003c\/i\u003e a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ.\u003c\/p\u003e \u003cp\u003eThe authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more.\u003c\/p\u003e \u003cp\u003eThis latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes:\u003c\/p\u003e \u003cul\u003e\n\u003cli\u003eDiscussions of the decline of the movement to adopt international accounting standards in the United States\u003c\/li\u003e\n\u003cli\u003eCoverage of the proposed IASB amendment to require reporting on ESG metrics\u003c\/li\u003e\n\u003cli\u003eExplorations of recent attempts to promote relevant and practical accounting research in academia\u003c\/li\u003e\n\u003cli\u003eUpdated analysis exercises for real-world financial statements\u003c\/li\u003e\n\u003cli\u003eAnalysis of the differences between FASB and IASB accounting standards pertaining to fair value\u003c\/li\u003e\n\u003cli\u003eCoverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":54189286719832,"sku":null,"price":138.99,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0278\/1295\/4195\/files\/9781119881223.jpg?v=1752856250","url":"https:\/\/agendabookshop.com\/products\/financial-accounting-theory-and-analysis-text-and-cases","provider":"Agenda Bookshop","version":"1.0","type":"link"}