This book began as a series of lesson notes for a fi nancial accounting theory course of the Certifi ed 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 fi nancial accounting and reporting in our society from securities markets and information economics-based research conducted over many years, and that fi nancial 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 fi nancial accounting environment and ultimately to their own professional careers. 

这本书开始作为一系列的教训笔记金融会计理论课程的认证加拿大总会计师协会（CGA）。我们从证券市场和基于信息经济学的研究中了解到了金融会计和报告在我们社会中的作用，并且在我们正式认识到信息不对称的时候，金融会计理论就形成了自己的理论这在商业关系中无处不在。挑战在于将这一庞大的研究组织成一个统一的框架，并以这样一种方式进行解释：以专业为导向的学生既能理解并接受它与财务会计环境相关，又能最终与他们自己的职业生涯相关。