Advanced Financial Accounting is written for second and third year financial accounting courses on accounting or business studies degrees. It also provides extensive coverage of the syllabuses for the advanced papers in financial accounting and financial reporting of the ACCA, CIMA, ICAEW, ICAI and ICAS. Rigorous in its approach, Advanced Financial Accounting tackles the more complex issues of the subject in a lively and engaging mannner. Familiar in its structure and treatment of basic concepts, the seventh edition has, none the less, been thoroughly revised and updated to reflect recent and planned developments in financial reporting. Thus it explains the considerable changes which are scheduled to take place in the European Union during the next few years and the increasing importance of the International Accounting Standards. It also includes greater coverage of the International Standards and provides in depth discussion of such issues as accounting for financial instruments, deferred taxation and stock options as well as exploring the impact of the major changes which have occurred in the accounting treatment of pension costs. This leading text continues to provide both clear explanations and critical evaluations of current accounting practice, especially as found in national and international accounting standards, and relates them to the needs of users of financial statements.

高级财务会计是为第二年和第三年的会计或商业研究学位的财务会计课程编写的。它还提供了广泛的覆盖范围，为高级论文的财务会计和财务报告的会计核算，CIMA，ICAEW，ICAI和ICAS。先进的财务会计方法严谨，以生动和引人入胜的方式处理更复杂的问题。第七版熟悉其结构和基本概念的处理方法，但仍进行了彻底的修订和更新，以反映财务报告的最新和计划发展。因此，它解释了计划在未来几年内在欧盟发生的重大变化以及国际会计准则日益重要的原因。它还包括对国际准则的更广泛的覆盖，并对金融工具会计、递延税款和股票期权等问题进行了深入的讨论，并探讨了养恤金费用会计处理方面发生的重大变化的影响。这一主要案文继续对现行会计做法，特别是国家和国际会计准则的现行会计做法作出明确解释和批判性评价，并将其与财务报表使用者的需要联系起来。