000			02604nam a22003017a 4500
003			OSt
005			20241115084823.0
008			241114b |||||||| |||| 00| 0 eng d
020			_a9780170460491 [paperback]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aDeegan, Craig, _eauthor.
245			_aFinancial accounting theory / _cCraig Deegan.
250			_aFifth edition.
260			_aSouthbank VIC : _bCengage Learning Australia, _cc2023.
300			_axxi, 754 pages : _bcolor illustrations ;
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references, glossary and index.
505			_aChapter 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			_a"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			_yCollege of Business and Accountancy _zAccountancy _aPurchased _xBiore, Christopher
546			_aText in English
650			_aAccountancy
942			_2ddc _cBK
998			_cadryann[new] _d11/14/2024
999			_c13030 _d13030