Accounting Theory

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9780470818152: Accounting Theory
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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.

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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 accountinginformation?
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 thesequestions and provides the necessary skills to interpret, discuss,evaluate and criticise accounting theories and concepts. Accountingtheory underpins many of the decisions you may be required to makein relation to measuring fi nancial items and disclosing accountinginformation to the users of fi nancial reports.

The new edition has an international focus and has been updatedin accordance with ongoing changes to the International AccountingStandards Board's Framework, and addresses the differences inreporting financial information as a consequence of theinternational harmonisation of accounting standards and associatedaccounting policy choices. Throughout this edition the principlesof accounting theory (both local and international) are supportedby, and linked to, professional events and experiences that applythe elements of these theories and concepts to current issuesfacing the profession.

Features in this edition

  • Thorough update of the defi nitions for assets, liabilities,equity, revenue and expenses as per the Framework and theassociated method for measuring and disclosing each fi nancialitem.
  • A new chapter on ‘Emerging issues' addresses theapplication of accounting theory in relation to sustainability,fair value accounting and future directions for internationalaccounting
    standards.
  • Consideration is given to accounting theory for auditing andassurance in each chapter.
  • Increased pedagogy is provided to ensure student understandingof key concepts, such as
    - new chapter ‘Summary' sections that reiterate key chapterlearning objectives
    - new ‘Theory in action' chapter vignettes
    - new end-of-chapter activities, including case studies that willapply understanding
    to professional events.
  • ‘International view' vignettes appear in relevantchapters to highlight international opinions and approaches toaccounting theories.
  • End-of-book key terms and defi nitions will assistlearning.

Wiley wishes you success with your accounting studies.

About the Author:

Professor Jayne Godfrey., BCom (Hons), DipEd, MEc, PhD, isPresident of Academic Board and Professor of Financial Accountingat Monash University. Her publications draw upon a range ofaccounting and auditing theories. For her service to Australiansociety through business leadership, Jayne was awarded Australia'sCentenary Medal. A past member of the Australian AccountingStandards Board, and past president of the Accounting Associationof Australia and New Zealand, she frequently addressesinternational and national audiences concerning accounting researchissues. She is currently a member of Australia's Water AccountingStandards Board, applying principles consistent with accountingtheories described in this book. Jayne's research focuses on therole of accounting and auditing in generating and distributingeconomic resources, including the contracting and capital marketcauses and consequences of earnings management, and auditorspecialisation.

Professor Allan Hodgson, BEc (Hons), MEc, PhD, is Dean ofthe Amsterdam Business School and Director of Graduate Studies atthe University of Amsterdam. Allan has lectured in accountingtheory and fi nancial statement analysis in Africa, Europe,Australia, the United Kingdom and the United States. His publishedresearch in international journals covers insider trading,derivative markets, banking, capital market research, corporategovernance and intangibles. He is currently on the editorial boardsof six international journals.

Professor Ann Tarca, PhD, MAcc, BCom, is a professor inthe Accounting and Finance group of the Business School at theUniversity of Western Australia (UWA). She has over 20 yearsteaching experience, with the last 15 years being spent at UWAworking with both undergraduate and post-graduate students.Following from her experience as a chartered accountant in publicpractice, her research has focused on financial reporting standardsand practices. She has a particular interest in internationalissues including standard setting, regulation and enforcement.

Professor Jane Hamilton, BBus, MAcc, PhD, is Professor ofAccounting at the Bendigo campus of the Regional School ofBusiness, La Trobe University, and previously held academicpositions at the University of Technology, Sydney. Jane has 20years experience in teaching and has published the results of herauditing research in several Australian and internationaljournals.

Professor Scott Holmes, BCom, PhD, FCPA, is currently ProVice-Chancellor (Research), Dean of Graduate Studies and Professorof Accounting, The University of Newcastle and Honorary Professor,UQ Business School, The University of Queensland. Scott  hasheld academic positions at a number of universities, includingAustralian National University, Queensland University ofTechnology, The University of Queensland, University of Arizona andUniversity of Oregon. He has also acted as a consultant to severalof the multinational accounting fi rms, and in 2007-08 was senioradviser to the New South Wales Treasurer. In 2004, Scott was made alife member of the Small Enterprise Association of Australia andNew Zealand in recognition of his research in the area of small-firm financial management and reporting. Scott's current researchfocus is budget and reporting models in a health setting. 

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