Financial Accounting Theory

Author : Craig Deegan
Publisher : McGraw-Hill Education Australia
Page : 648 pages
File Size : 50,7 Mb
Release : 2014
Category : Business & Economics
ISBN : 9780071013147

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Financial Accounting Theory by Craig Deegan Pdf

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.

Author : Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey
Publisher : John Wiley & Sons
Page : 674 pages
File Size : 54,7 Mb
Release : 2019-10-01
Category : Business & Economics
ISBN : 9781119577775

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Financial Accounting Theory and Analysis by Richard G. Schroeder,Myrtle W. Clark,Jack M. Cathey Pdf

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.

Author : William R. Scott
Publisher : Prentice Hall
Page : 571 pages
File Size : 45,8 Mb
Release : 2011-01-01
Category : Business & Economics
ISBN : 0135119154

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Financial Accounting Theory by William R. Scott Pdf

Financial Accounting Theory.

Author : William R. Scott
Publisher : Prentice Hall
Page : 0 pages
File Size : 47,8 Mb
Release : 2009
Category : Accounting
ISBN : 0132072866

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Financial Accounting Theory by William R. Scott Pdf

Financial Accounting Theory.

Author : William Robert Scott
Publisher : Unknown
Page : 440 pages
File Size : 42,5 Mb
Release : 1997
Category : Accounting
ISBN : OSU:32435073299349

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Financial Accounting Theory by William Robert Scott Pdf

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 informationOs relevance in understanding the practice of accounting.

Author : Craig Deegan,Jeffrey Unerman
Publisher : McGraw-Hill Higher Education
Page : 576 pages
File Size : 44,6 Mb
Release : 2011
Category : Accounting
ISBN : 0077126734

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Financial Accounting Theory by Craig Deegan,Jeffrey Unerman Pdf

The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Students are given all the tools toengage with these theories and are encouraged to critically evaluate and challenge them. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.

Author : Stewart Jones
Publisher : Routledge
Page : 791 pages
File Size : 50,7 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107253

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The Routledge Companion to Financial Accounting Theory by Stewart Jones Pdf

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.

Author : Craig Michael Deegan
Publisher : McGraw-Hill
Page : 441 pages
File Size : 47,8 Mb
Release : 2003-02
Category : Accounting
ISBN : 0074713566

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Financial Accounting Theory by Craig Michael Deegan Pdf

A new text covering the most widely accepted accounting theories and which is specifically written for third year accounting theory undergraduate and postgraduate courses. Beginning with an overview of various financial reporting decisions that entities face, it outlines reporting that is regulated and unregulated.

Author : Brian A Rutherford
Publisher : SAGE
Page : 196 pages
File Size : 55,6 Mb
Release : 2000
Category : Business & Economics
ISBN : 0761966072

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An Introduction to Modern Financial Reporting Theory by Brian A Rutherford Pdf

This book explains the content of the Accounting `Standards Board's new Statement of Principles for Financial Reporting' in an accessible language, specifically for the student of accounting and finance.

Author : Henderson,Scott Henderson
Publisher : Longman Publishing Group
Page : 396 pages
File Size : 44,6 Mb
Release : 1992
Category : Accounting
ISBN : UCSD:31822007994957

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Financial Accounting Theory by Henderson,Scott Henderson Pdf

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.

Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE
Page : 697 pages
File Size : 49,8 Mb
Release : 2008
Category : Business & Economics
ISBN : 9781412953450

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Accounting Theory by Harry I. Wolk,James L. Dodd,John J. Rozycki Pdf

Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Author : William Robert Scott
Publisher : Scarborough, Ont. : Prentice-Hall Canada
Page : 502 pages
File Size : 52,8 Mb
Release : 1997
Category : Accounting
ISBN : 0135658969

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Financial Accounting Theory by William Robert Scott Pdf

Author : William R. Scott,Patricia C. O'Brien
Publisher : Unknown
Page : 656 pages
File Size : 54,8 Mb
Release : 2019-03-25
Category : Electronic
ISBN : 013416668X

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Financial Accounting Theory by William R. Scott,Patricia C. O'Brien Pdf

This new edition continues to include considerable coverage of accounting standards oriented to 2018 IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves. Despite its theoretical orientation, Financial Accounting Theory, 8/e does not ignore the institutional structure of financial accounting and standard-setting. It features considerable coverage and critical evaluation of financial accounting standards and regulations, such as fair value accounting, financial instruments, reserve recognition accounting, management discussion and analysis, employee stock options, impairment tests, hedge accounting, derecognition, consolidation, and comprehensive income. The structure of standard-setting bodies is also described, and the role of structure in helping to engineer the consent necessary for a successful standard is evaluated.

Author : William Robert Scott
Publisher : Prentice Hall
Page : 532 pages
File Size : 40,8 Mb
Release : 2000
Category : Accounting
ISBN : 0130116122

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Financial Accounting Theory by William Robert Scott Pdf

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.

Author : Stewart Jones
Publisher : Routledge
Page : 538 pages
File Size : 41,7 Mb
Release : 2015-05-22
Category : Business & Economics
ISBN : 9781135107260

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The Routledge Companion to Financial Accounting Theory by Stewart Jones Pdf

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.