L'édition de cet ISBN n'est malheureusement plus disponible.
Afficher les exemplaires de cette édition ISBNPresented 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 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.
The political process involved in the setting of accounting standards.
As it is divided into 12 chapters this text provides and 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.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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Description du livre Etat : Good. Your purchase helps support Sri Lankan Children's Charity 'The Rainbow Centre'. Ex-library, so some stamps and wear, and may have sticker on cover, but in good overall condition. Our donations to The Rainbow Centre have helped provide an education and a safe haven to hundreds of children who live in appalling conditions. N° de réf. du vendeur Z1-M-008-00941
Description du livre Etat : Poor. This is an ex-library book and may have the usual library/used-book markings inside.This book has soft covers. Book contains pen markings. In poor condition, suitable as a reading copy. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,1000grams, ISBN:9780074716717. N° de réf. du vendeur 9927723