Appropriate for undergraduate and graduate courses in Accounting Theory.
Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framework for students to (1) place this theory in a financial accounting context, (2) explain and analyze the theory intuitively and (3) reveal the theory's relevance in understanding the practice of accounting.
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As you head into your professional career in Accounting, it will be important for you to understand both the relevant theories and their importance for financial reporting. This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting. You will also learn how to evaluate financial reporting from the standpoints of both financial accountants and management.
Written in a very friendly style with clear explanations, the text provides a thorough presentation of financial accounting theories, illustrated with plenty of examples that will place the theories in context. The supporting problem material reinforces the theories and will let you practise the application of these theories.
You will also find research articles referenced, described, and explained to support the text discussion. These provide a great source of additional readings for those who wish to dig more deeply into certain topics.
William Scott has updated the new edition of this best-selling text throughout in response to the recommendations of many in the field. Some of the revisions included in this edition are:
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