This text is intended for upper level undergraduate or MBA level courses in accounting theory. Students should have an understanding of intermediate accounting and intercorporate equity investments before using this text.
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This text clearly identifies the elements of accounting theory, then relates those elements to specific problem areas in accounting. Cases and additional reading references are included at the end of each chapter for instructors who wish to integrate more problem-solving and conceptual thinking into their classroom.
Accounting Theory clearly identifies the elements of theory in the first nine chapters, then relates those elements to specific problem areas in accounting in the rest of the book. Cases and additional reading references are included at the end of each chapter.
-- International accounting is explored in depth
-- Conceptual issues are discussed in depth with extensive coverage from accounting literature from the United States and other English-speaking countries
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