Financial Accounting Theory PDF Download

Author: William Robert Scott
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 440

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Book Description
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
ISBN: 1119577772
Category : Business & Economics
Languages : en
Pages : 674

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Book Description
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
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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Book Description
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
ISBN: 9780074713563
Category : Accounting
Languages : en
Pages : 441

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Book Description
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
ISBN: 1787697932
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
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
ISBN: 1135107254
Category : Business & Economics
Languages : en
Pages : 791

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Book Description
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: DEEGAN, CRAIG
Publisher: McGraw Hill
ISBN: 007714130X
Category : Business & Economics
Languages : en
Pages : 575

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

Author: Craig Deegan
Publisher: McGraw-Hill Education Australia
ISBN: 1743767390
Category : Business & Economics
Languages : en
Pages : 5367

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Book Description
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: Vernon Kam
Publisher:
ISBN: 9780471521914
Category : Accounting
Languages : en
Pages : 581

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Book Description
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.

Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Category : Business & Economics
Languages : en
Pages : 954

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Book Description
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.