This highly successful look at accounting theory is the only book featuring both readings (current and classic articles from professional publications) and material on generally accepted accounting principles. This format allows for an in-depth discussions of financial accounting issues which is supplemented by readings directly connected with every chapter. It features the latest International Accounting Standards Committee standards by integrating comparisons of international standards with U.S. standards in each appropriate chapter. This edition includes ten new articles and integrates FASB dissents into discussions of the topics.
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2 of 5 people found the following review helpful:
5.0 out of 5 stars
A review of Accounting Theory text,
By A Customer
This review is from: Accounting Theory: Text and Readings, 6th Edition (Hardcover)
In my opinion, this is an outstanding text. It is easy to read and it covers all the important areas of accouning theory. In my view, this text eliminates the need for the student to study sentences trying to understand what is being said. The writing is clear and straight to the point. Thus, one can concentrate on learning, not trying to unscramble sentences for meaning. If you are looking for an accounting theory text, give this one a look-see. My guess is that you will like what you read. Like all theory texts, however, this one does NOT come with much material to assist an instructor (e.g., no test bank, no transparencies to assist in teaching, etc.). About the only thing I found was an accompanying booklet that gives answers to "cases" that are in given for each chapter. However, this is not a serious drawback, in my view. Because of skimpy supporting material, I would think that authors would notice this and "corner the market" by trying to please educators. Given the excellence of this text, my guess is that ample supporting materials would put this text in lots of classrooms. But that is just my opinion.
2 of 5 people found the following review helpful:
4.0 out of 5 stars
Well presented and simple to understand. But lack.....,
By A Customer
This review is from: Accounting Theory: Text and Readings, 6th Edition (Hardcover)
This book has presented the Accounting Theory in a simple to understand manner. It is useful for those who need to acquire simple to understand theories in the FASB. Unfortunetly, the book does not go into the explaining of the many theories in details, eg. the prescriptive and descriptive theories.
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