This textbook for a first course in accounting theory is intended for a one-semester accounting theory course at either senior or graduate level. At the graduate level, the text can be used for
courses in MBA programs with accounting concentrations and for MS programs in accounting. It can also be used in graduate programs in finance that stress financial statement analysis. The first
half of the text covers theory and the second half applies theory to financial statements and accounting transactions. There is discussion of financial literature as well, and technical points
and issues are illustrated with real-world examples from the press. Pedagogical features include chapter-ending summaries, questions, cases, problems, writing assignments, critical thinking
questions, and analysis exercises. A companion web site offers tools for instructors, such as lecture slides, lecture notes, and test banks. This ninth edition is updated to reflect current
standards. Many chapters now explain connections between the Financial Accounting Standards and the International Financial Reporting Standards. Annotation ©2016 Ringgold, Inc., Portland, OR
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