{"product_id":"financial-accounting-theory-9780134166681","title":"Financial Accounting Theory","description":"\u003cp\u003eThis new edition continues to include considerable coverage of accounting standards oriented to 2018 IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book  the coverage provides students with exposure to the contents of the standards themselves. Despite its theoretical orientation  Financial Accounting Theory  8\/e does not ignore the institutional structure of financial accounting and standard-setting. It features considerable coverage and critical evaluation of financial accounting standards and regulations  such as fair value accounting  financial instruments  reserve recognition accounting  management discussion and analysis  employee stock options  impairment tests  hedge accounting  derecognition  consolidation  and comprehensive income. The structure of standard-setting bodies is also described  and the role of structure in helping to engineer the consent necessary for a successful standard is evaluated.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":45652313243701,"sku":"ByrdShop_013416668X","price":59.27,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9780134166681.jpg?v=1781851049","url":"https:\/\/atxbooks.com\/products\/financial-accounting-theory-9780134166681","provider":"ATX Books","version":"1.0","type":"link"}