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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.

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Genre: Business & Economics
Author: Craig Deegan
Publisher: McGraw-Hill Education Australia
Release: 2013-09
File: 640 Pages
ISBN-13: 9780071013147

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Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.

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Genre: Business & Economics
Author: William R. Scott
Publisher: Prentice Hall
Release: 2009-01
File: 546 Pages
ISBN-13: 0132072866

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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.

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Genre: Business & Economics
Author: Richard G. Schroeder
Publisher: John Wiley & Sons
Release: 2019-11-05
File: Pages
ISBN-13: 9781119577775

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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 rewritten or updated. Includes subject and author indexes.

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Genre: Accounting
Author: Scott Henderson
Publisher: Longman Publishing Group
Release: 1992
File: 381 Pages
ISBN-13: UCSD:31822007994957

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As you head into your professional career in Accounting, it will be important for you to understand both the relevant theories and their importance for financial reporting. This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting. You will also learn how to evaluate financial reporting from the standpoints of both financial accountants and management. Written in a very friendly style with clear explanations, the text provides a thorough presentation of financial accounting theories, illustrated with plenty of examples that will place the theories in context. The supporting problem material reinforces the theories and will let you practise the application of these theories. You will also find research articles referenced, described, and explained to support the text discussion. These provide a great source of additional readings for those who wish to dig more deeply into certain topics. William Scott has updated the new edition of this best-selling text throughout in response to the recommendations of many in the field. Some of the revisions included in this edition are: updated coverage of relevant research articles addition of new relevant problem material addition of some historical perspective on financial accounting new coverage of behavioural finance from an accounting perspective new coverage of accounting for intangibles expanded coverage of earnings management

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Genre: Business & Economics
Author: William R. Scott
Publisher: Prentice Hall
Release: 2006
File: 472 Pages
ISBN-13: 0131294911

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Genre: Accounting
Author: Stephen A. Zeff
Publisher:
Release: 1964
File: 455 Pages
ISBN-13: LCCN:63022432

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This book has a balanced discussion and critical evlaution of different theories of accounting, including Positive Accounting Theory, Political Economy Theory, Stakeholder Theory and Legitimacy Theory, as well as various normative theories of accounting.

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Genre: Accounting
Author: Craig Deegan
Publisher: McGraw-Hill Higher Education
Release: 2006
File: 506 Pages
ISBN-13: 0074716719

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Genre: Accounting
Author: Stephen A. Zeff
Publisher: McGraw-Hill Companies
Release: 1973
File: 623 Pages
ISBN-13: 0070727783

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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.

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Genre: Business & Economics
Author: Stewart Jones
Publisher: Routledge
Release: 2015-05-22
File: 538 Pages
ISBN-13: 9781135107253

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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, theory and research practices. In keeping with the current IASB Framework, the latest edition incorporates new topic coverage on sustainability reporting, fair value reporting and ethics as well as many recent developments in accounting regulation. Financial Accounting Theory, third edition, provides students with an appreciation of the origin and significance of financial accounting theory, explores application of this theory in the current accounting environment and provides a forum for discussion on the possible future directions financial accounting theory, research and practice might take. Chapters: 1. The history and development of accounting. 2. The nature and uses of accounting. 3. Traditional approaches to the formulation of an accounting theory. 4. The regulatory approach to the formulation of an accounting theory. 5. A conceptual framework for financial accounting and reporting. 6. The structure of accounting theory. 7. Fairness, disclosure and future trends in accounting. 8. Research perspectives in accounting. 9. Accounting: a multiple paradigm science. 10. The events and behavioural approach. 11. The predictive and positive approaches. 12. Current-value accounting. 13. Alternative asset-valuation and income-determination models. 14. International accounting and shift to IFRS. 15. Social Accounting and sustainable reporting. 16. Ethics.

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Genre: Accounting
Author: Stewart Jones
Publisher:
Release: 2009-11-24
File: 569 Pages
ISBN-13: 0170182010

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