Accounting Theory
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Positive Accounting Theory
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Author : Ross L. Watts
language : en
Publisher:
Release Date : 1986
Positive Accounting Theory written by Ross L. Watts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Accounting categories.
Financial Accounting Theory And Analysis
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Author : Richard G. Schroeder
language : en
Publisher: John Wiley & Sons
Release Date : 2019-10-01
Financial Accounting Theory And Analysis written by Richard G. Schroeder and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-01 with Business & Economics categories.
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.
Accounting Theory
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Author : Vernon Kam
language : en
Publisher:
Release Date : 1990
Accounting Theory written by Vernon Kam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Accounting categories.
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.
A Postmodern Accounting Theory
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Author : Gaétan Breton
language : en
Publisher: Emerald Group Publishing
Release Date : 2018-11-30
A Postmodern Accounting Theory written by Gaétan Breton and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-30 with Business & Economics categories.
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.
The Routledge Companion To Financial Accounting Theory
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Author : Stewart Jones
language : en
Publisher: Routledge
Release Date : 2015-05-22
The Routledge Companion To Financial Accounting Theory written by Stewart Jones and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-22 with Business & Economics categories.
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.
Accounting Theory
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Author : Harry I. Wolk
language : en
Publisher: SAGE
Release Date : 2008
Accounting Theory written by Harry I. Wolk and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
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.
Accounting Theory
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Author : Eldon S. Hendriksen
language : en
Publisher:
Release Date : 1965
Accounting Theory written by Eldon S. Hendriksen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with Accounting categories.
Accounting Theory
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Author : Thomas G. Evans
language : en
Publisher: South Western Educational Publishing
Release Date : 2003
Accounting Theory written by Thomas G. Evans and has been published by South Western Educational Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Accounting Theory
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Author : Kenneth S. Most
language : en
Publisher:
Release Date : 1977
Accounting Theory written by Kenneth S. Most and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Accounting Theory
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Author : Jayne Godfrey
language : en
Publisher: Wiley
Release Date : 2003-07-25
Accounting Theory written by Jayne Godfrey and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-07-25 with Business & Economics categories.
Accounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.