Modern Western Accounting Theory - (Second Edition)

Author: Ge Jiashu
Publisher:
Publish Date: 2006-08-01
Features: This book is part of the series of graduate-level accounting textbooks for Xiamen University, designed for graduate teaching. It has been recommended by the Graduate Education Office of the Ministry of Education. Since its publication, the book has received positive reviews from a wide range of readers and experts. This edition adds two new chapters—Accounting for Income Taxes and Pension Accounting—based on the previous version, and strives to reflect the latest achievements in U.S. research on fair value measurement. The target audience for this book primarily includes faculty and students of accounting majors in higher education institutions, especially graduate students and practicing professionals with an interest in accounting theory. In this new edition, we pay special attention to the following two aspects: (1) In some key areas, we aim to reflect the latest developments in Western normative accounting theory, accounting standards, and accounting practices; (2) As a book on accounting theory, it primarily discusses accounting theory, which should be distinguished from the "Financial Accounting" textbooks used by undergraduates. Our approach is to: when addressing similar topics as "Financial Accounting," we strive to elevate the discussion to a certain theoretical level, ensuring clarity in reasoning; at the same time, the explanations of principles, standards, procedures, and methods do not present only one viewpoint or approach but instead include diverse perspectives and opinions. This may be crucial for broadening students' horizons, enhancing their analytical, critical, and decision-making skills, and thus differentiating the book from "Financial Accounting" textbooks used by undergraduates.