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This course introduces important accounting theories that provide the theoretical foundation for setting of accounting standards. These theories also provide guidance for preparers to interpret and apply the standards, and help users better understand the properties of financial accounting information. Through connecting theory to practice, this course aims to help students develop an in-depth understanding of the principles, practices, functions, and limitations of financial accounting, and the dynamics of the current financial reporting environment.
本课程旨在介绍一些重要的会计理论。这些理论为会计准则的制定提供理论基础，为准则的理解和应用提供指引，并且帮助投资者更准确的理解财务会计信息的属性。通过理论与实践相结合，本课程旨在帮助学生对财务会计的原理，实践，功能及不足，以及当今财务报告环境的动态发展形成深入理解。
This book is about the theory of accounting, not about how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, now need to examine the broader implications of financial accounting for the fair and efficient working of our economy.
