Financial Accounting Theory


Author: Craig Deegan
Publisher: McGraw-Hill Education Australia
ISBN: 0071013148
Category: Business & Economics
Page: 640
View: 6954
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The much anticipated fourth edition of Craig Deegan's Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern 'Accounting Headlines' which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Workflows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.

Financial Accounting Theory


Author: William R. Scott
Publisher: Prentice Hall
ISBN: 9780132072861
Category: Business & Economics
Page: 546
View: 3109
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Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.

The Routledge Companion to Financial Accounting Theory


Author: Stewart Jones
Publisher: Routledge
ISBN: 1135107262
Category: Business & Economics
Page: 538
View: 4402
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Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Financial Accounting Theory


Author: Craig Deegan
Publisher: McGraw-Hill Higher Education
ISBN: 9780074716717
Category: Accounting
Page: 506
View: 7850
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This book has a balanced discussion and critical evlaution of different theories of accounting, including Positive Accounting Theory, Political Economy Theory, Stakeholder Theory and Legitimacy Theory, as well as various normative theories of accounting.

Financial Accounting Theory and Analysis

Text and Cases
Author: Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher: John Wiley & Sons
ISBN: 1119577772
Category: Business & Economics
Page: N.A
View: 9139
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Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

Financial accounting theory

its nature and development
Author: Scott Henderson,Graham Peirson,Rob Brown
Publisher: Addison-Wesley Longman
ISBN: 9780582870567
Category: Business & Economics
Page: 381
View: 1044
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This second edition of a book first published in 1983 features three new chapters on the conceptual framework of financial reporting currently being developed in Australia. Other chapters have been rewritten or updated. Includes subject and author indexes.

Financial Accounting Theory and Analysis: Text and Cases, 12th Edition

Text and Cases
Author: Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher: Wiley Global Education
ISBN: 1119299349
Category: Business & Economics
Page: 606
View: 5203
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Financial Accounting Theory and Analysis: Text and Cases, 12th Edition continues to concentrate on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today’s increasingly global economy.

Financial Accounting Theory


Author: William Robert Scott
Publisher: N.A
ISBN: N.A
Category: Business & Economics
Page: 418
View: 8082
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Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationÕs relevance in understanding the practice of accounting.

Financial Accounting Theory and Analysis: Text and Cases, 11th Edition


Author: Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher: Wiley Global Education
ISBN: 1118806506
Category: Business & Economics
Page: 672
View: 7196
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Financial Accounting Theory and Analysis 11th Edition continues to focus on showing readers how accounting standards directly affect daily decision making on the job. The new edition of this text has been updated and revised to provide students and professionals with the theoretical background they need to keep up with the convergence issues and succeed in today's increasingly global economy. The 11th Edition incorporates all new standards or exposure drafts from the FASB and IASB released, including an updated revenue recognition section with the FASB's discussion of the "milestone method" integrated. The revenue recognition section has been updated to include the FASB's new revised exposure drafts, Revenue from Contracts with Customers. The discussion of comprehensive income has been updated to include the new reporting requirement. The new edition also includes updated discussions of offsetting assets and liabilities and the FASB's new ASU on the topic. The text now includes goodwill updates and the new fair guidelines. Financial Accounting Theory and Analysis 11th Edition contains an updated transfer and receivables section, which now incorporates a discussion of Lehman Brothers bankruptcy and Repo 105 transactions.

Financial Accounting Theory


Author: Stewart Jones,Ahmed Riahi-Belkaoui
Publisher: N.A
ISBN: 9780170182010
Category: Accounting
Page: 569
View: 5184
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Thoroughly updated to address the issues faced in the current volatile accounting climate both regionally and internationally, this new edition provides students with detailed coverage of contemporary accounting principles, regulations, theory and research practices. In keeping with the current IASB Framework, the latest edition incorporates new topic coverage on sustainability reporting, fair value reporting and ethics as well as many recent developments in accounting regulation. Financial Accounting Theory, third edition, provides students with an appreciation of the origin and significance of financial accounting theory, explores application of this theory in the current accounting environment and provides a forum for discussion on the possible future directions financial accounting theory, research and practice might take. Chapters: 1. The history and development of accounting. 2. The nature and uses of accounting. 3. Traditional approaches to the formulation of an accounting theory. 4. The regulatory approach to the formulation of an accounting theory. 5. A conceptual framework for financial accounting and reporting. 6. The structure of accounting theory. 7. Fairness, disclosure and future trends in accounting. 8. Research perspectives in accounting. 9. Accounting: a multiple paradigm science. 10. The events and behavioural approach. 11. The predictive and positive approaches. 12. Current-value accounting. 13. Alternative asset-valuation and income-determination models. 14. International accounting and shift to IFRS. 15. Social Accounting and sustainable reporting. 16. Ethics.

The allocation problem in financial accounting theory


Author: Arthur Lawrence Thomas,American Accounting Association
Publisher: N.A
ISBN: N.A
Category: Business & Economics
Page: N.A
View: 8746
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Financial Accounting Theory


Author: IntroBooks
Publisher: IntroBooks
ISBN: N.A
Category: Business & Economics
Page: 40
View: 4645
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Financial accounting, commonly known in daily verbatim as ‘book keeping’, is one of the oldest practices integral of business management. Financial accounting is officially dated to the medieval ages when one of the first banking houses and groups gained importance towards the public and in commercial fields. The first bankers wanted an organised approach towards maintaining set references that would act as formally laid records for them, to be referred in the future or present, and were meant to keep in touch of the financial situation of the business. However, historically accounting methods go back to ancient times when prestigious records were required to be maintained. Financial accounting is so important that nearly every management institute in the world compulsorily trains its students about it, teaching core principles and why it is important to develop a record keeping habit not just in the industry but personally as well. When seen from a personal point of view too, financial accounting can lend much support to one’s own finances. In our modern times, we see a number of apps and software on mobiles and computers specifically intended to maintain a record of our personal record. In its conceptual entirety, maintaining personal finances itself constitutes one of the practical forms of financial accounting.

Applied Accounting Theory

A Financial Reporting Perspective
Author: Philip E. Meyer
Publisher: Richard D. Irwin
ISBN: N.A
Category: Accounting
Page: 528
View: 2656
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Accounting Theory


Author: Ahmed Riahi-Belkaoui
Publisher: Cengage Learning EMEA
ISBN: 9781844800292
Category: Business & Economics
Page: 598
View: 9058
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This fifth edition of Accounting Theory presents the principal approaches and proposed solutions to the problem of formulating an accounting theory and brings the book up to date with the latest theoretical developments. Accounting theory is a highly complex subject for students to understand. No single generally accepted theory has been created, despite many attempts. Different assumptions and methodologies have resulted in a variety of frameworks, which some experts find acceptable. But it is vital to uphold the consistent standards that define the nature, function and scope of financial statements and the techniques for producing them. To understand how accounting theories are constructed and verified is to understand the essence of accounting. The book analyses the formulation of theory and examines its various facets, including the history and development of the discipline and the regulatory framework. The text also discusses future trends in accounting, examines accounting research and presents a critical analysis of the context of the contemporary accounting profession. Accounting Theory begins by explaining the history, development, nature and uses of accounting. It goes on to cover all the key aspects of accounting theory including the traditional and behavioural approaches to formulating a theory; fairness, disclosure and future trends and philosophical/scientific views of accounting. Belkaoui's text does more than purely examine the issues surrounding the formulation of accounting theory; it puts accounting theory into its international context.