Written for the senior undergraduate accounting and postgraduate student, Financial Accounting Theory retains the same basic strengths that made its predecessor a market leader:
A writing style that is easy to read and understand

A critical evaluation and balanced discussion of different theories of accounting that will spark student interest

Develops analytical reasoning by challenging students to think about accounting issues at hand, and formulate opinions


The edition is a major revision, with extensive updating of many chapters, new sections and new research cited throughout. New questions have also been added to every chapter. Twelve chapters in total, this book is ideal for the one-semester subject. Deegan, Financial Accounting Theory provides a sound basis for those undertaking further research, and comprehensive internal referencing guides those wanting to investigate issues at a much deeper level.