Accounting Theory

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9780470818152: Accounting Theory
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Book by Tarca Ann

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Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective.


How are assets and liabilities measured?
Who are the primary users of the fi nancial reports and accounting information?
Which is the best measurement approach to use?
How should a financial item be recognised and measured?

Accounting Theory 7e assists you - the student - to answer these questions and provides the necessary skills to interpret, discuss, evaluate and criticise accounting theories and concepts. Accounting theory underpins many of the decisions you may be required to make in relation to measuring fi nancial items and disclosing accounting information to the users of fi nancial reports.

The new edition has an international focus and has been updated in accordance with ongoing changes to the International Accounting Standards Board's Framework, and addresses the differences in reporting financial information as a consequence of the international harmonisation of accounting standards and associated accounting policy choices. Throughout this edition the principles of accounting theory (both local and international) are supported by, and linked to, professional events and experiences that apply the elements of these theories and concepts to current issues facing the profession.

Features in this edition

  • Thorough update of the defi nitions for assets, liabilities, equity, revenue and expenses as per the Framework and the associated method for measuring and disclosing each fi nancial item.
  • A new chapter on ‘Emerging issues' addresses the application of accounting theory in relation to sustainability, fair value accounting and future directions for international accounting
  • Consideration is given to accounting theory for auditing and assurance in each chapter.
  • Increased pedagogy is provided to ensure student understanding of key concepts, such as
    - new chapter ‘Summary' sections that reiterate key chapter learning objectives
    - new ‘Theory in action' chapter vignettes
    - new end-of-chapter activities, including case studies that will apply understanding
    to professional events.
  • ‘International view' vignettes appear in relevant chapters to highlight international opinions and approaches to accounting theories.
  • End-of-book key terms and defi nitions will assist learning.

Wiley wishes you success with your accounting studies.

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