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 ), the 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. The book concludes with an overview of various critical perspectives of accounting. Particular emphasis is given to: Generating awareness that...

Под заказ:
	OZON.ru - 5434 руб.	Перейти

Рейтинг книги: 4 из 5, 1 голос(-ов).