Product Description
Serves as an excellent review material for the financial portion of the CPA Exam.
∗ Provides alternatives to current practice.
∗ Evaluate conclusions reached by APB and FASB using readings and research documented at the end of each chapter.
From the Back Cover
PRACTICAL SKILLS AND THEORY FOR TODAY′S INCREASINGLY GLOBAL ECONOMY Updated, refocused, and revised, this Seventh Edition of ACCOUNTING THEORY AND ANALYSIS will help you build strong critical thinking skills and a sound theoretical background, so you can evaluate accounting practice in today′s increasingly global world economy. The text′s unique and timely collection of cases and readings covers all areas of accounting and shows how the latest accounting standards impact decision making.
In the new edition, Richard Schroder and Myrtle Clark are joined by new co–author Jack M. Cathey of the University of North Carolina, Charlotte. The authors have updated and expanded the text to include:
- New articles, cases, and updates on the text′s Web page (www.wiley.com/college/schroder)
- A strong emphasis on the financial analysis of the major topics throughout the text
- New coverage of the Business Reporting Research Project (Chapter 1), fundamental analysis (Chapter 2), the concept of earnings quality (Chapter 3), the value of corporate earning (Chapter 4), and international accounting (Chapter 6)
- Updated coverage of the 40 International Accounting Standards and the Financial Accounting Standards Board′s evaluation of each of the International Accounting Standards
- Updated coverage of the FASB′s Statements of Financial Accounting Standards
- Several new cases in each chapter, including cases on each of the accompanying readings, a new continuing financial analysis case in each chapter, and numerous cases involving the Internet
- Classroom debate topics in the assignment material in each chapter
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