This comprehensive book, 'Financial Accounting Theory' by Prof. Dr. Ahmed Helmy Juma'a, serves as a cornerstone for understanding the conceptual and theoretical foundations of financial accounting. Published in 2010, it meticulously details the principles, standards, and frameworks that govern financial reporting. The text explores the development of accounting thought, examines various measurement and valuation theories, and provides in-depth analysis of income determination and the structure of financial statements. It is an indispensable resource for university students, researchers, and professional accountants aiming to master the complexities of modern accounting theory and its practical applications in the business world.