Text

Acconting Theory. Sixth Edition

AUTHORS Jayne Godfrey, Monash University Allan Hodgson, University of Amsterdam Scott Holmes, University of Newcastle Ann Tarca, University of Western Australia DESCRIPTION Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally. 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 and applied in practice. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective. NEW TO THIS EDITION New author, Ann Tarca, whose research focus is on international financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement. Part 4 "Accounting regulation and specific issues" has been thoroughly revised in accordance with the IASB Framework The adoption of "fair value accounting", as a consequence of IFRS, has now elevated Chapter 15 "Measurement of assets and liabilities" to a higher level New and expanded "Theory in Action" chapter vignettes and end of chapter case studies illustrate and apply the principles of accounting theory. FEATURES Increased pedagogy to ensure student understanding of the key concepts, such as: New chapter "Summary" reiterates 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 Thorough revision in accordance with IASB Framework together with SAC1 and SAC 2 that make up the conceptual framework in Australia "International View" vignettes highlight international opinions and approaches to accounting theories End of book glossary is ideal for studying key terms ABOUT THE AUTHORS Prof. Jayne Godfrey, BCom (Hons), DipEd, MEc, PhD, is Deputy Dean - Research at Monash University Faculty of Business and Economics. Her extensive list of publications in high quality internationally refereed journals draw upon a range of accounting theories. Jayne serves on editorial boards and referees for international and Australian journals. For her service to Australian society through business leadership, Jayne was awarded Australia"s Centenary Medal. A past member of the Australian Accounting Standards Board, and past President of the Accounting Association of Australia and New Zealand, she fre

Availability

Detail Information

Series Title

-

Call Number

657 God a

Publisher

Australia : Wiley., 2006

Collation

-

Language

English

ISBN/ISSN

9780470810644

Classification

657

Content Type

-

Media Type

-

Carrier Type

-

Edition

Sixth Edition

Subject(s)

ACCOUNTING

Specific Detail Info

-

Statement of Responsibility

-

Other version/related

File Attachment