| 000 -LEADER |
|---|
| fixed length control field |
02604nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20241115084823.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
241114b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780170460491 [paperback] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Deegan, Craig, |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Financial accounting theory / |
| Statement of responsibility, etc |
Craig Deegan. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fifth edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Southbank VIC : |
| Name of publisher, distributor, etc |
Cengage Learning Australia, |
| Date of publication, distribution, etc |
c2023. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxi, 754 pages : |
| Other physical details |
color illustrations ; |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references, glossary and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"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." |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accountancy |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
adryann[new] |
| Date encoded |
11/14/2024 |
