Financial accounting theory
著者
書誌事項
Financial accounting theory
（McGraw-Hill higher education）
McGraw-Hill Education, c2014
4th ed
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The much anticipated fourth edition of Craig Deegan's Financial Accounting Theory delivers authoritative and completely up to date material with the discussion of both existing theories and newer theories that have surfaced as financial reporting has become more international. This edition includes a new selection of modern "Accounting Headlines" which provide current examples of organisations and individuals putting accounting theory into practice in both local and global settings. Financial Accounting Theory covers additional topics such as critical perspectives, public sector accounting and fair value. Work flows and processes are presented using enhanced visual charts to help demonstrate how accounting works in practice. Deegan presents the concepts in a clear and straightforward style, while challenging students to think critically about the range of accounting theories. Financial Accounting Theory provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.
目次
Chapter 1: Introduction to financial accounting theory
Chapter 2: The financial reporting environment
Chapter 3: The regulation of financial accounting
Chapter 4: International accounting
Chapter 5: Measurement issues: accounting for the effects of changing prices and markets
Chapter 6: Normative theories of accounting: the case of conceptual framework projects
Chapter 7: Positive Accounting Theory
Chapter 8: Unregulated corporate reporting decisions: considerations of systems-oriented theories
Chapter 9: Extended corporate accountability: the incorporation of social and environmental factors within external reporting
Chapter 10:Reactions of capital markets to financial reporting
Chapter 11: Reactions of individuals to financial reporting: an examination of behavioural research in accounting
Chapter 12: Critical perspectives of accounting
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