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.
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...
... 377 Claim on income, 377 Clark, M. W., 516n5 Classification criteria, leasing and, 454–455 Cleanup call, 555n15 Coase, Ronald H., 134n74 Code of Professional Conduct, 621–627 Cognitive biases, 121 Cohen Report, 623 Cole, Frederick, ...
While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the main features of the standards themselves.
Financial Accounting Theory I: Issues and Controversies
Financial Accounting Theory.
Neimark, M. & Tinker, A. (1986) 'The social construction of management control systems', Accounting, Organization and Society, 11 (3), 369–96. Nelson, J.A. (1992) 'Gender, metaphor, and the definition of economics', Economics and ...
19, Nos 4–5, Winter, pp. 313–345. [4.3] [4.7] [P] Meisel, Scott I. 2007. Detecting Earnings Management in Bank Merger Targets Using the Modified Jones Model. Journal of Accounting, Ethics and Public Policy, Vol. 7, No. 3, p.
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...
Dopuch, Nicholas, and Shyam Sunder (January 1980). “FASB's Statements on Objectives and Elements of ... “The FASB's Conceptual Framework: Relevance and Reliability,” FASAC, Attachment E, pp. 1–11. Financial Accounting Standards Board ...
Accounting Theory