Financial accounting theory
著者
書誌事項
Financial accounting theory
（McGraw-Hill higher education）
McGraw-Hill, c2011
2nd European ed
大学図書館所蔵 件 / 全2件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Previous ed.: 2006
Includes bibliographical references and index
内容説明・目次
内容説明
The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Students are given all the tools toengage with these theories and are encouraged to critically evaluate and challenge them. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.
目次
1. Introduction to financial accounting theory
2. The financial reporting environment
3. The regulation of financial accounting
4. International Accounting
5. Normative theories of accounting 1: The case of accounting for changing prices
6. Normative theories of accounting 2: the case of conceptual framework projects
7. Positive Accounting Theory
8. Unregulated corporate reporting decisions: Considerations of systems oriented theories
9. Extended systems of accounting: The 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
「Nielsen BookData」 より