Accounting Theory and Standards
Author | : P. Mohana Rao |
Publisher | : Deep and Deep Publications |
Total Pages | : 340 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : 9788176298162 |
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Author | : P. Mohana Rao |
Publisher | : Deep and Deep Publications |
Total Pages | : 340 |
Release | : 2006 |
Genre | : Accounting |
ISBN | : 9788176298162 |
Author | : Harry I. Wolk |
Publisher | : SAGE |
Total Pages | : 697 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 1412953456 |
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.
Author | : William Robert Scott |
Publisher | : |
Total Pages | : 440 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : |
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.
Author | : Stewart Jones |
Publisher | : Routledge |
Total Pages | : 791 |
Release | : 2015-05-22 |
Genre | : Business & Economics |
ISBN | : 1135107254 |
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.
Author | : Kabiru I. Dandago |
Publisher | : Adonis & Abbey Publishers Ltd |
Total Pages | : 285 |
Release | : 2009-01-30 |
Genre | : Reference |
ISBN | : 1912234556 |
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
Author | : Richard G. Schroeder |
Publisher | : John Wiley & Sons |
Total Pages | : 706 |
Release | : 2022-11-08 |
Genre | : Business & Economics |
ISBN | : 1119881226 |
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to 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, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
Author | : Ahmed Riahi-Belkaoui |
Publisher | : Nelson Australia |
Total Pages | : 566 |
Release | : 2002 |
Genre | : Accounting |
ISBN | : 9780170102858 |
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Author | : Richard G. Schroeder |
Publisher | : |
Total Pages | : 614 |
Release | : 2005-01-04 |
Genre | : Business & Economics |
ISBN | : |
Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.
Author | : John Asmus Christensen |
Publisher | : Irwin/McGraw-Hill |
Total Pages | : 488 |
Release | : 2003 |
Genre | : Accounting |
ISBN | : |
This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Author | : Richard G. Schroeder |
Publisher | : |
Total Pages | : 792 |
Release | : 1991-01-16 |
Genre | : Business & Economics |
ISBN | : |
Based on a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board, it provides students with an authoritative and thorough grounding in financial accounting theory. Provides a framework within which to operate by discussing financial accounting topics and expands on these topics by including readings directly connected with each of the chapters. In addition, it contains end-of-chapter multiple-choice and essay questions related to the material. Adapted from recent Uniform CPA Examinations, these questions provide exposure to the types of issues the Board of Examiners has stressed in recent years.