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Comparative Accounting Theory
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Book Synopsis Comparative Accounting Theory by : Daniel L. McDonald
Download or read book Comparative Accounting Theory written by Daniel L. McDonald and published by Addison Wesley Publishing Company. This book was released on 1972 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting Theory and Analysis by : Richard G. Schroeder
Download or read book Financial Accounting Theory and Analysis written by Richard G. Schroeder and published by John Wiley & Sons. This book was released on 2019-10-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting Theory by : Eldon S. Hendriksen
Download or read book Accounting Theory written by Eldon S. Hendriksen and published by McGraw-Hill/Irwin. This book was released on 1977 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Companion to Financial Accounting Theory by : Stewart Jones
Download or read book The Routledge Companion to Financial Accounting Theory written by Stewart Jones and published by Routledge. This book was released on 2015-05-22 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting Theory by : Kenneth S. Most
Download or read book Accounting Theory written by Kenneth S. Most and published by . This book was released on 1977 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by PWS Publishing Company. This book was released on 1989 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deals with the elements of accounting theory in the first part and then relates the elements to significant problems areas in accounting in the second part.
Book Synopsis The Boundaries in Financial and Non-Financial Reporting by : Laura Girella
Download or read book The Boundaries in Financial and Non-Financial Reporting written by Laura Girella and published by Routledge. This book was released on 2018-03-16 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.
Book Synopsis Accounting Theory by : Thomas G. Evans
Download or read book Accounting Theory written by Thomas G. Evans and published by South Western Educational Publishing. This book was released on 2003 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2012-08-20 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Book Synopsis A Comparative Study of Selected Areas of the Accounting Thought of William Andrew Paton and Prevailing Accounting Thought, 1915 to 1970 by : James George Fox
Download or read book A Comparative Study of Selected Areas of the Accounting Thought of William Andrew Paton and Prevailing Accounting Thought, 1915 to 1970 written by James George Fox and published by . This book was released on 1975 with total page 882 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Development of Accounting Theory (RLE Accounting) by : Michael Gaffikin
Download or read book The Development of Accounting Theory (RLE Accounting) written by Michael Gaffikin and published by Routledge. This book was released on 2014-02-05 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Book Synopsis Applied Accounting Theory by : Philip E. Meyer
Download or read book Applied Accounting Theory written by Philip E. Meyer and published by McGraw-Hill/Irwin. This book was released on 1980 with total page 558 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting by : James Alan Anderson
Download or read book A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting written by James Alan Anderson and published by . This book was released on 1976 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting Theory I: Issues and Controversies by : Stephen A. Zeff
Download or read book Financial Accounting Theory I: Issues and Controversies written by Stephen A. Zeff and published by McGraw-Hill Companies. This book was released on 1973 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Profitability, Accounting Theory and Methodology by : Geoffrey Whittington
Download or read book Profitability, Accounting Theory and Methodology written by Geoffrey Whittington and published by Routledge. This book was released on 2007-06-11 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Book Synopsis Foreign Currency Translation by United States Multinational Corporations by : Dahli Gray
Download or read book Foreign Currency Translation by United States Multinational Corporations written by Dahli Gray and published by Routledge. This book was released on 2017-02-03 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational corporate managers, financial analysts, and accountants disagree on what constitutes the appropriate process of translating and consolidating foreign financial statements into US financial statements. In this book, first published in 1993, the author examines financial accounting regarding foreign currency translation for and by multinational corporations by developing: (a) an historical background for the topic, (b) a comparative analysis of two foreign currency translation accounting standards, (c) a topical review of relevant prior research, and (d) a study of multinational corporate managers’ actions when they face a choice between two accounting standards. This title will be of interest to students of business studies.
Book Synopsis Accounting Theory and Practice by : M. W. E. Glautier
Download or read book Accounting Theory and Practice written by M. W. E. Glautier and published by . This book was released on 1976 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt: