Author : William Robert Scott
Publisher :
Page : 440 pages
File Size : 41,62 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 : Craig Michael Deegan
Publisher : McGraw-Hill
Page : 441 pages
File Size : 35,22 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 : Richard G. Schroeder
Publisher : John Wiley & Sons
Page : 674 pages
File Size : 50,55 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 : 19,37 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 : D A V I D ALEXANDER
Publisher : Springer
Page : 474 pages
File Size : 41,37 MB
Release : 2013-12-01
Category : Business & Economics
ISBN : 1489971181
Author : Richard G. Schroeder
Publisher : Wiley
Page : 752 pages
File Size : 26,93 MB
Release : 1987-01-16
Category : Business & Economics
ISBN : 9780471818915
Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.
Author : Stewart Jones
Publisher : Routledge
Page : 791 pages
File Size : 30,54 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 : M. W. E. Glautier
Publisher :
Page : 732 pages
File Size : 13,59 MB
Release : 1986
Category : Accounting
ISBN : 9780273025023
Author : Stewart Jones
Publisher :
Page : 569 pages
File Size : 17,39 MB
Release : 2009-11-24
Category : Accounting
ISBN : 9780170182010
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.
Author : Farinha, Luís
Publisher : IGI Global
Page : 487 pages
File Size : 50,33 MB
Release : 2020-03-06
Category : Business & Economics
ISBN : 1799821374
The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
