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Financial Accounting Theory and Analysis: Text Readings and Cases, 8th Edition

ISBN: 978-0-470-18297-0
608 pages
March 2007, ©2007
Financial Accounting Theory and Analysis: Text Readings and Cases, 8th Edition (0470182970) cover image


Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy. The eighth edition includes a unique and timely collection of cases and readings that cover all areas of accounting and clearly shows how the latest accounting standards impact decision-making. The readings consist of both current and classic articles from professional publications while the material focuses on generally accepted accounting principles. This format allows for an in-depth discussion of financial accounting issues.
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Table of Contents


1. The Development of Accounting Theory.

2. The Pursuit of the Conceptual Framework.

3. International Accounting.

4. Research Methodology and Theories on the Uses of Accounting Information.

5. Income Concepts.

6. Financial Statements I: The Income Statement.

7. Financial Statements II: The Balance Sheet and the Statement of Cash Flows.

8. Working Capital.

9. Long-Term Assets I: Property, Plant, and Equipment.

10. Long-Term Assets II: Investments and Intangibles.

11. Long-Term Liabilities.

12. Accounting for Income Taxes.

13. Leases.

14. Pensions and Other Postretirement Benefits.

15. Equity.

16. Accounting for Multiple Entities.

17. Financial Reporting Disclosure Requirements and Ethical Responsibilities.


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Author Information

Primary Market: Practicing engineers and researchers in industry and government labs working on CFD, aero and hydrodynamics, simulations and bioengineering
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New to This Edition

  • A FARS Primer (available on the companion website) written by coauthor Jack Cathey, which instructs students on how to perform critical key word searches.
  • Expanded discussion on the conceptual framework, theoretical development of accounting theory, and its use in evaluating corporate performance in the early chapters.
  • Updated coverage of the FASB?s Statements of Financial Accounting Standards, including SFAS #140-150.
  • Several new accounting research (FARS) related cases in most chapters.
  • Expanded ethics coverage in Chapter 1 and coverage of the new Sarbanes-Oxley Act in Chapter 17 in light of the recent accounting scandals.
  • International chapter now moved to Chapter 3, to add more contrasts between U.S. and international standard setting.
  • Updated coverage of the 41 IASC standards in each of the appropriate text chapters, and a new discussion of the revised IASB standards and the 5 new IASB standards.
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The Wiley Advantage

  • Each chapter begins with a discussion of the relevant theoretical issues associated with each chapter topic.
  • Readings for each chapter at the book companion website address a controversial or confusing issue.
  • The text emphasizes the financial analysis of the major topics throughout.
  • A series of cases are available at the book companion website to improve student critical-thinking skills or to use as group projects.
  • Each chapter contains an extensive bibliography.
  • Each chapter contains a case using the internet and a Room for Debate case.
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