Financial Accounting is the ideal introduction to this topical and dynamic subject. The authors successfully combine a conceptual approach with an accessible, interactive style, by adopting a questioning attitude to the subject. The authors ask why accounting practices exist and not simply how they work, without lingering on the technicalities. The 4th edition has been fully updated in line with the transition to International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs). Financial Accounting is ideally suited for any students taking an introductory financial accounting course.

财务会计是这门热门而又充满活力的学科的理想导论。作者通过对主题采取质疑的态度，成功地将概念方法与易于理解的互动风格结合起来。作者问，为什么会计实践存在，而不是简单地如何工作，没有停留在技术细节。第四版已根据向国际会计准则（IASs）和国际财务报告准则（IFRS）的过渡进行了全面更新。财务会计非常适合任何选修财务会计入门课程的学生。