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Accounting Theory Paperback – 7 May 2010
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From the Back Cover
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 standards. 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.
About the Author
Professor Jayne Godfrey., BCom (Hons), DipEd, MEc, PhD, is President of Academic Board and Professor of Financial Accounting at Monash University. Her publications draw upon a range of accounting and auditing theories. 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 frequently addresses international and national audiences concerning accounting research issues. She is currently a member of Australia′s Water Accounting Standards Board, applying principles consistent with accounting theories described in this book. Jayne′s research focuses on the role of accounting and auditing in generating and distributing economic resources, including the contracting and capital market causes and consequences of earnings management, and auditor specialisation.
Professor Allan Hodgson, BEc (Hons), MEc, PhD, is Dean of the Amsterdam Business School and Director of Graduate Studies at the University of Amsterdam. Allan has lectured in accounting theory and fi nancial statement analysis in Africa, Europe, Australia, the United Kingdom and the United States. His published research in international journals covers insider trading, derivative markets, banking, capital market research, corporate governance and intangibles. He is currently on the editorial boards of six international journals.
Professor Ann Tarca, PhD, MAcc, BCom, is a professor in the Accounting and Finance group of the Business School at the University of Western Australia (UWA). She has over 20 years teaching experience, with the last 15 years being spent at UWA working with both undergraduate and post–graduate students. Following from her experience as a chartered accountant in public practice, her research has focused on financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement.
Professor Jane Hamilton, BBus, MAcc, PhD, is Professor of Accounting at the Bendigo campus of the Regional School of Business, La Trobe University, and previously held academic positions at the University of Technology, Sydney. Jane has 20 years experience in teaching and has published the results of her auditing research in several Australian and international journals.
Professor Scott Holmes, BCom, PhD, FCPA, is currently Pro Vice–Chancellor (Research), Dean of Graduate Studies and Professor of Accounting, The University of Newcastle and Honorary Professor, UQ Business School, The University of Queensland. Scott has held academic positions at a number of universities, including Australian National University, Queensland University of Technology, The University of Queensland, University of Arizona and University of Oregon. He has also acted as a consultant to several of the multinational accounting fi rms, and in 2007–08 was senior adviser to the New South Wales Treasurer. In 2004, Scott was made a life member of the Small Enterprise Association of Australia and New Zealand in recognition of his research in the area of small–fi rm financial management and reporting. Scott′s current research focus is budget and reporting models in a health setting.
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