Nobes, C. & R. Parker (2010), Comparative International Accounting, Harlow: Pearson Education Limited. Perera, H. (1989), 'Towards a framework to analyze the impact of culture on accounting', International Journal of Accounting, 24(1), ...
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.
Glen Peters, director of futures at PricewaterhouseCoopers (PWC), says he believes over the following five years as many as 1000 European and US companies will become involved in social auditing. PWC will launch its Reputation Assurance ...
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...
Financial Accounting Theory.
This edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards.
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, ...
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...
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
Financial Accounting Theory
Financial Accounting Theory.
"This book provides the reader with a broad overview of research and the conceptual reasoning behind financial reporting.
This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting.
Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.
This text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting.
This new edition continues to follow this approach with the addition of *NEW* content focusing on how different perspectives of organisational responsibilities and ‘accountabilities’ impact the way accounting is performed, and the ...
This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting.
A new text covering the most widely accepted accounting theories and which is specifically written for third year accounting theory undergraduate and postgraduate courses.