The Routledge Companion to Financial Accounting Theory
What it is.
The Routledge Companion to Financial Accounting Theory is the prestige reference work in its field, edited by Professor Stewart Jones. Across more than 550 pages it gathers leading scholars to set out the current state of financial accounting theory, the body of thinking that explains what accounting numbers mean and why they are constructed the way they are.
It is not theory for its own sake. Standard-setters increasingly lean on theoretical accounting concepts when they write new standards, and regulators turn to conceptual frameworks to guide how accounting practice is interpreted. The volume connects that theory to the practical and policy questions it shapes.
It also reflects the rethinking that followed the global financial crisis, when the social, economic, and political weight of corporate financial reporting became impossible to ignore, and ideas such as market efficiency and fair-value measurement moved to the centre of public and regulatory attention.
Written to be used.
- Students and academics who need an authoritative map of accounting theory.
- Regulators and standard-setters working from conceptual frameworks.
- Practitioners who want the reasoning behind the rules they apply.
- Anyone who wants to understand what financial statements really represent.
From the publisherThis comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory. International accounting standard setters increasingly rely on theoretical accounting concepts in the creation of new standards, and corporate regulators increasingly turn to conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis brought a new appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular, with the fundamentals of capital market theory and measurement theory receiving widespread public and regulatory attention.
Get the book.
The reference volume on the theory behind financial reporting, edited by Professor Stewart Jones.
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