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Financial Accounting Theory Ii
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Book Synopsis Financial Accounting Theory by : William Robert Scott
Download or read book Financial Accounting Theory written by William Robert Scott and published by . This book was released on 1997 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scott reveals vast amounts of financial accounting information drawn from recent research that has until now been hidden in academic journals. He provides a clear, easy-to-use framework for students to (1) place this information in a financial accounting context, (2) explain and analyze the information intuitively and (3) to reveal the informationOs relevance in understanding the practice of accounting.
Book Synopsis Financial Accounting Theory II by : Thomas F. Keller
Download or read book Financial Accounting Theory II written by Thomas F. Keller and published by . This book was released on 1969 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Accounting Theory by : Craig Michael Deegan
Download or read book Financial Accounting Theory written by Craig Michael Deegan and published by McGraw-Hill. This book was released on 2003-02 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new text covering the most widely accepted accounting theories and which is specifically written for third year accounting theory undergraduate and postgraduate courses. Beginning with an overview of various financial reporting decisions that entities face, it outlines reporting that is regulated and unregulated.
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 2008 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
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 : 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.
Download or read book Accounting Theory written by Vernon Kam and published by . This book was released on 1990 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: With this text students will see that there is more than one side to every accounting issue, that today's accounting profession has its roots in a history worth knowing, and that there is an inextricable link between accounting theory and actual procedures. Accounting Theory clearly and systematically looks at the pros and cons of accounting issues, discussing the theory and procedures. This second edition has four new chapters covering pensions and deferred income tax, business combinations and consolidated financial statements, and has been updated to cover all new FASB Statements to May 1989.
Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards
Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 954 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
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 791 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 Financial Accounting by : Michael J. Jones
Download or read book Financial Accounting written by Michael J. Jones and published by Wiley. This book was released on 2008-04-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is the provision of financial information to managers or owners, as well as to external users, so that they can make business decisions. It measures, monitors and controls business activities. Financial Accounting provides a very accessible and easy-to-follow introduction to accounting. It introduces students to accounting and provides them with a clear understanding of the theory and practice of financial accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting. Text thoroughly updated to include examples that comply with the new format adopted by International Accounting Standards for listed companies. 'Real Life Nuggets' and other material from the business press will be revised and updated. A large number of end of chapter questions of escalating difficulty, together with the accompanying answers, enables the reader to develop their understanding of the key concepts discussed in the text.
Book Synopsis Accounting Theory by : Harry I. Wolk
Download or read book Accounting Theory written by Harry I. Wolk and published by SAGE Publications. This book was released on 2016-06-04 with total page 605 pages. Available in PDF, EPUB and Kindle. Book excerpt: This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Book Synopsis Financial Accounting Theory by : Henderson
Download or read book Financial Accounting Theory written by Henderson and published by Longman Publishing Group. This book was released on 1992 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Financial Accounting Theory by : Stewart Jones
Download or read book Financial Accounting Theory written by Stewart Jones and published by . This book was released on 2009-11-24 with total page 569 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Intermediate Financial Accounting by : Glenn Arnold
Download or read book Intermediate Financial Accounting written by Glenn Arnold and published by . This book was released on 2020 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. This textbook provides a review of introductory accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position; comprehensive income; cash flows and shareholders’ equity; cash and receivables; revenue; inventory; property, plant and equipment; intangible assets; and intercorporate investments. For those requiring preparation for CPA designation, competencies as outlined by the CPA are addressed in this textbook. For a detailed competency map, please contact us at [email protected]. It also focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here."--BCcampus website.
Book Synopsis Financial Accounting Theory And Reporting Practices by : Dr. Rathnakar Gatla
Download or read book Financial Accounting Theory And Reporting Practices written by Dr. Rathnakar Gatla and published by Academic Guru Publishing House. This book was released on 2023-11-08 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term "Financial Accounting theory" is used in the business world to refer to the body of knowledge that clarifies the rationale and guiding principles behind the practices and procedures used by accountants. This book provides a thorough introduction to the concepts behind the financial statement recording and reporting processes. The primary objective of this book is to enhance the student's knowledge base and provide a solid groundwork for their future professional education. The primary objective of this program is to provide a comprehensive understanding of fundamental concepts in accounting, including Accounting Concepts & Conventions, Capital & Revenue Items, and other related topics. The book offers a conceptual framework for comprehending the core principles of financial management, specifically with accounting and costing. The provided material offers a thorough exposition of the fundamental principles, ideas, and methodologies that form the foundation of the topic within the framework of financial, legal, and taxation domains. The book on accounting theory and practice is a thorough, realistic, and well-illustrated academic resource. The primary aim of this book is to provide a comprehensive examination and novel perspectives, with accessible language, on the interconnected regulations and principles involved in resolving accounting issues. This book serves as a valuable resource for anyone seeking to achieve proficiency in financial accounting, catering to both students and professionals in the financial sector.
Book Synopsis Principles of Accounting Volume 1 - Financial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Book Synopsis A Postmodern Accounting Theory by : Gaétan Breton
Download or read book A Postmodern Accounting Theory written by Gaétan Breton and published by Emerald Group Publishing. This book was released on 2018-11-30 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing upon frameworks employed in the human sciences, Breton builds a multi-faceted theory of accounting, conceiving it as a fundamentally social activity that puts preparers of financial statements in contact with users in order to help them make economic decisions, and analyzing the behavior of perparers and users.
