Deegan, Craig,
Financial accounting theory / Craig Deegan. - Fifth edition. - Southbank VIC : Cengage Learning Australia, c2023. - xxi, 754 pages : color illustrations ;
Includes bibliographical references, glossary and index.
Chapter 1 Introduction to financial accounting theory -- Chapter 2 Accountability and its link to responsibility and accounting -- Chapter 3 The financial reporting environment -- Chapter 4 The regulation of financial accounting -- Chapter 5 International accounting -- Chapter 6 Measurement issues: accounting for the effects of changing prices and markets -- Chapter 7 Normative theories of accounting: the case of conceptual framework projects -- Chapter 8 Positive Accounting Theory -- Chapter 9 Unregulated corporate reporting decisions: considerations of systems-oriented theories -- Chapter 10 Extending corporate accountability: the practice of social and environmental reporting -- Chapter 11 Reactions of capital markets to financial reporting -- Chapter 12 Reactions of individuals to financial reporting: an examination of behavioural research in accounting -- Chapter 13 Critical perspectives of accounting.
"The underlying motivation for writing this book is a belief that all students of accounting, whether at the graduate or postgraduate level, and indeed all practitioners of accounting, should have a rich understanding of the implications that flow from the practice of accounting. Accounting practice can be linked to various economic, social, and environmental impacts that reverberate throughout society, and students and practitioners of accounting need to understand this. In understanding this, they need knowledge of different theories. This book has therefore been written to provide readers with a balanced discussion of different theories of accounting. -- Book preface."
Text in English
9780170460491 [paperback]
Accountancy
Financial accounting theory / Craig Deegan. - Fifth edition. - Southbank VIC : Cengage Learning Australia, c2023. - xxi, 754 pages : color illustrations ;
Includes bibliographical references, glossary and index.
Chapter 1 Introduction to financial accounting theory -- Chapter 2 Accountability and its link to responsibility and accounting -- Chapter 3 The financial reporting environment -- Chapter 4 The regulation of financial accounting -- Chapter 5 International accounting -- Chapter 6 Measurement issues: accounting for the effects of changing prices and markets -- Chapter 7 Normative theories of accounting: the case of conceptual framework projects -- Chapter 8 Positive Accounting Theory -- Chapter 9 Unregulated corporate reporting decisions: considerations of systems-oriented theories -- Chapter 10 Extending corporate accountability: the practice of social and environmental reporting -- Chapter 11 Reactions of capital markets to financial reporting -- Chapter 12 Reactions of individuals to financial reporting: an examination of behavioural research in accounting -- Chapter 13 Critical perspectives of accounting.
"The underlying motivation for writing this book is a belief that all students of accounting, whether at the graduate or postgraduate level, and indeed all practitioners of accounting, should have a rich understanding of the implications that flow from the practice of accounting. Accounting practice can be linked to various economic, social, and environmental impacts that reverberate throughout society, and students and practitioners of accounting need to understand this. In understanding this, they need knowledge of different theories. This book has therefore been written to provide readers with a balanced discussion of different theories of accounting. -- Book preface."
Text in English
9780170460491 [paperback]
Accountancy