This book began as a series of lesson notes for a financial accounting theory course of the Certified General Accountants’ Association of Canada (CGA). The lesson notes grew out of a conviction that we have learned a great deal about the role of financial accounting and reporting in our society from securities markets and information economics-based research conducted over many years， and that financial accounting theory comes into its own when we formally recognize the information asymmetries that pervade business relationships.
The challenge was to organize this large body of research into a unifying framework and to explain it in such a manner that professionally oriented students would both understand and accept it as relevant to the financial accounting environment and， ultimately， to their own professional careers.
This book seems to have largely achieved its goals. In addition to being part of the CGA program of professional studies for a number of years， it has been extensively used in financial accounting theory courses at the University of Waterloo， Queen’s University， and numerous other national and international universities， both at the senior undergraduate and professional master’s levels. We are encouraged by the fact that， by and large， students accept the material， and may object if the instructor follows it too closely in class. This frees up class time to expand coverage of areas of interest to individual instructors and/or to motivate interest in particular topics by means of articles from the financial press and professional and academic literature.
Despite its theoretical orientation， the book 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， imp
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