Financial accounting theory
著者
書誌事項
Financial accounting theory
McGraw Hill Australia, c2000
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Description based on: 2004 printing
Includes bibliographical references and index
内容説明・目次
内容説明
"Financial Accounting Theory" provides a balanced, critical discussion of different theories of financial accounting and is specifically written for third year accounting theory undergraduate and postgraduate courses. Presented in a logical sequence (refer to the diagrammatic overview of "Financial Accounting Theory"), this text begins with an overview of the various financial reporting decisions that entities typically face, and outlining regulated and unregulated reporting then evaluates and provides arguments for and against this regulation. Normative (prescriptive) theories are overviewed, international harmonisation of accounting is explored, and the development of new systems of accounting are considered along with how individuals and capital markets react to various corporate disclosures.This book concludes with an overview of various critical perspectives of accounting.
Particular emphasis is given to: generating awareness that students & professionals should critically evaluate theories before accepting them; building an understanding of how theories are developed as a result of applying various value judgements; the role of issues such as culture and how cultural differences have typically been proposed as a reason to explain differences in accounting requirements; and, the political process involved in the setting of accounting standards. As it is divided into 12 chapters this text provides an ideal foundation for the average one semester unit that investigates financial accounting theory. Because it provides a balanced perspective of alternative and sometimes conflicting theories of financial accounting, it also provides a sound basis for readers contemplating further research and develops habits of analytical reasoning and critical thinking.
目次
1. Introduction to financial accounting theory
2. The financial reporting environment
3. The regulation of financial accounting
4. Normative theories of accounting - the case of accounting for changing prices
5. Normative theories of accounting - the case of conceptual framework projects
6. International accounting and the effects of cultural differences and harmonisation efforts
7. International accounting and the effects
8. Unregulated financial reporting decisions: Considerations of systems oriented theories
9. New systems of accounting - incorporation of social and environmental factors within external reporting
10. Reactions of capital markets to financial reporting
11. Reactions of individuals to financial reporting: An examination of behavioural research
12. Critical perspectives of accounting
Index
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