Financial Accounting Theory and Analysis: Text and Cases, 50th Anniversary - Softcover

Über die Autorin bzw. den Autor

Richard G. Schroeder is Emeritus Professor of Accounting at the University of North Carolina at Charlotte. A widely published researcher, he has contributed extensively to the study of accounting theory, financial reporting standards, and audit judgment. His work has been cited over 500 times, influencing both academia and practice. Schroeder has co-authored multiple accounting textbooks, shaping accounting education for students and professionals worldwide.

Myrtle W. Clark is Associate Professor of Accounting at the Gatton College of Business and Economics, University of Kentucky. She holds a PhD from the University of South Carolina and specializes in financial accounting research and theory. Clark has authored an accounting theory textbook and published articles in esteemed journals such as Accounting Horizons and The Journal of Accounting Literature.

Jack M. Cathey is Associate Professor in the Turner School of Accountancy at the Belk College of Business, University of North Carolina at Charlotte. A Certified Public Accountant (NC), he previously worked as a senior auditor with KPMG. Cathey has published extensively in academic and professional journals and frequently lectures on financial reporting and information systems. As Program Director for the UNC Charlotte Master of Accountancy Program, he is dedicated to advancing accounting education and practice.

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NEW TO THIS EDITION

• Up-to-date coverage of the FASB and IASB Conceptual Frameworks
• New sections on sustainability reporting and ESG (Environmental, Social, and Governance) accounting
• Revised analyses of all FASB and IASB standards, including recent amendments
• New section on financial engineering, special purpose entities, and variable interest entities
• New insights on joint ventures, incorporating the latest Accounting Standards Update (ASU)
• Enhanced case studies and disclosure examples using current financial statements
• Expanded discussion of the FASB Agenda Consultation initiative
• Updated international accounting sections to reflect recent IASB changes
• New tutorial on using the FASB Accounting Standards Codification for research and application
• Expanded test bank with over 300 multiple-choice questions and 250 essay questions for instructors, including 200 entirely new questions

WILEY ADVANTAGE

• Prepares students for professional careers by bridging theoretical concepts with practical applications
• Provides a comprehensive exploration of accounting theory and its impact on financial reporting
• Integrates real-world case studies to enhance critical thinking and application skills
• Covers the latest FASB and IASB standards, ensuring up-to-date knowledge of financial regulations
• Examines key financial theories such as the efficient markets hypothesis (EMH) and behavioral finance model
• Strengthens analytical skills with in-depth discussions on accounting methods and corporate decision-making
• Enhances learning with updated financial statement analyses using real-world companies such as Hershey and Tootsie Roll
• Supports instructors with a comprehensive Solutions Manual and a wealth of instructor resources for streamlined teaching