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Author: Dr. Rathnakar Gatla Publisher: Academic Guru Publishing House ISBN: 8196723962 Category : Study Aids Languages : en Pages : 229
Book Description
The term "Financial Accounting theory" is used in the business world to refer to the body of knowledge that clarifies the rationale and guiding principles behind the practices and procedures used by accountants. This book provides a thorough introduction to the concepts behind the financial statement recording and reporting processes. The primary objective of this book is to enhance the student's knowledge base and provide a solid groundwork for their future professional education. The primary objective of this program is to provide a comprehensive understanding of fundamental concepts in accounting, including Accounting Concepts & Conventions, Capital & Revenue Items, and other related topics. The book offers a conceptual framework for comprehending the core principles of financial management, specifically with accounting and costing. The provided material offers a thorough exposition of the fundamental principles, ideas, and methodologies that form the foundation of the topic within the framework of financial, legal, and taxation domains. The book on accounting theory and practice is a thorough, realistic, and well-illustrated academic resource. The primary aim of this book is to provide a comprehensive examination and novel perspectives, with accessible language, on the interconnected regulations and principles involved in resolving accounting issues. This book serves as a valuable resource for anyone seeking to achieve proficiency in financial accounting, catering to both students and professionals in the financial sector.
Author: Dr. Rathnakar Gatla Publisher: Academic Guru Publishing House ISBN: 8196723962 Category : Study Aids Languages : en Pages : 229
Book Description
The term "Financial Accounting theory" is used in the business world to refer to the body of knowledge that clarifies the rationale and guiding principles behind the practices and procedures used by accountants. This book provides a thorough introduction to the concepts behind the financial statement recording and reporting processes. The primary objective of this book is to enhance the student's knowledge base and provide a solid groundwork for their future professional education. The primary objective of this program is to provide a comprehensive understanding of fundamental concepts in accounting, including Accounting Concepts & Conventions, Capital & Revenue Items, and other related topics. The book offers a conceptual framework for comprehending the core principles of financial management, specifically with accounting and costing. The provided material offers a thorough exposition of the fundamental principles, ideas, and methodologies that form the foundation of the topic within the framework of financial, legal, and taxation domains. The book on accounting theory and practice is a thorough, realistic, and well-illustrated academic resource. The primary aim of this book is to provide a comprehensive examination and novel perspectives, with accessible language, on the interconnected regulations and principles involved in resolving accounting issues. This book serves as a valuable resource for anyone seeking to achieve proficiency in financial accounting, catering to both students and professionals in the financial sector.
Author: William Robert Scott Publisher: ISBN: Category : Business & Economics Languages : en Pages : 440
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: Brian A Rutherford Publisher: SAGE ISBN: 9780761966074 Category : Business & Economics Languages : en Pages : 196
Book Description
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: Harry I. Wolk Publisher: SAGE ISBN: 1412953456 Category : Business & Economics Languages : en Pages : 697
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: Andrew Higson Publisher: SAGE ISBN: 1446229629 Category : Business & Economics Languages : en Pages : 242
Book Description
`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author: Richard G. Schroeder Publisher: John Wiley & Sons ISBN: 1119577772 Category : Business & Economics Languages : en Pages : 674
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: Stewart Jones Publisher: Routledge ISBN: 1135107254 Category : Business & Economics Languages : en Pages : 791
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: Jennifer Maynard Publisher: Oxford University Press, USA ISBN: 0199606056 Category : Business & Economics Languages : en Pages : 743
Book Description
Covering all the accounting issues and reporting standards (IAS, IFRS) that an accounting student needs to know, this text provides a fresh, decision-usefulness approach that will enhance students' interpretative skills and take their understanding to the next level.
Author: Craig Michael Deegan Publisher: McGraw-Hill ISBN: 9780074713563 Category : Accounting Languages : en Pages : 441
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: Dr. Rathnakar Gatla
Author: Dr. Rathnakar Gatla
Author: M. W. E. Glautier
Author: William Robert Scott
Author: Brian A Rutherford
Author: Harry I. Wolk
Author: Andrew Higson
Author: Richard G. Schroeder
Author: Stewart Jones
Author: Jennifer Maynard
Author: Craig Michael Deegan