Author : William Robert Scott
Publisher :
Page : 440 pages
File Size : 50,53 MB
Release : 1997
Category : Business & Economics
ISBN :
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 : Richard G. Schroeder
Publisher : John Wiley & Sons
Page : 674 pages
File Size : 36,23 MB
Release : 2019-10-01
Category : Business & Economics
ISBN : 1119577772
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 : Harry I. Wolk
Publisher : SAGE
Page : 697 pages
File Size : 28,34 MB
Release : 2008
Category : Business & Economics
ISBN : 1412953456
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 : Craig Michael Deegan
Publisher : McGraw-Hill
Page : 441 pages
File Size : 23,8 MB
Release : 2003-02
Category : Accounting
ISBN : 9780074713563
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 : Gaétan Breton
Publisher : Emerald Group Publishing
Page : 257 pages
File Size : 13,54 MB
Release : 2018-11-30
Category : Business & Economics
ISBN : 1787697932
Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
Author : Stewart Jones
Publisher : Routledge
Page : 791 pages
File Size : 30,30 MB
Release : 2015-05-22
Category : Business & Economics
ISBN : 1135107254
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 Deegan
Publisher : McGraw-Hill Education Australia
Page : 5367 pages
File Size : 44,30 MB
Release : 2020-02-14
Category : Business & Economics
ISBN : 1743767390
The most highly regarded resource in financial accounting has been revised and updated to prepare today’s students for future career success. The ninth edition of Craig Deegan’s Financial Accounting features: - the most recent changes to the IASB Conceptual Framework for Financial Reporting and the Australian Accounting Standards - a fully revised contents, a refreshed design and pedagogy - in-depth analysis, comprehensive coverage and detailed Worked Examples - new Real-world Case Scenarios, examples, boxes and videos linking theory to real-world applications - new Opening Questions at the start of each chapter with suggested solutions, and revised end-of-chapter Review Questions and Challenging Questions
Author : John Richard Edwards
Publisher : Routledge
Page : 954 pages
File Size : 43,23 MB
Release : 2009-05-07
Category : Business & Economics
ISBN : 1135230870
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Author : Kabiru I. Dandago
Publisher : Adonis & Abbey Publishers Ltd
Page : 285 pages
File Size : 41,27 MB
Release : 2009-01-30
Category : Reference
ISBN : 1912234556
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Author : Vernon Kam
Publisher :
Page : 581 pages
File Size : 30,32 MB
Release : 1990
Category : Accounting
ISBN : 9780471521914
With this text students will see that there is more than one side to every accounting issue, that today's accounting profession has its roots in a history worth knowing, and that there is an inextricable link between accounting theory and actual procedures. Accounting Theory clearly and systematically looks at the pros and cons of accounting issues, discussing the theory and procedures. This second edition has four new chapters covering pensions and deferred income tax, business combinations and consolidated financial statements, and has been updated to cover all new FASB Statements to May 1989.
