This text provides a balanced perspective of the various theories of financial accounting and explores their relevance to the study, practice and regulation of accounting. Building on Craig Deegan's successful Australian edition, this new European edition brings up to date and comprehensive coverage of internationally developed accounting theories from a European perspective.
Table of contents:
Chapter 1 ~ Introduction to financial accounting theory Chapter 2 ~ The financial reporting environment Chapter 3 ~ The regulation of financial accounting Chapter 4 ~ International accounting Chapter 5 ~ Normative theories of accounting 1: The case of accounting for changing prices Chapter 6 ~ Normative theories of accounting 2: The case of conceptual framework projects Chapter 7 ~ Positive Accounting Theory Chapter 8 ~ Unregulated corporate reporting decisions: Considerations of systems oriented theories Chapter 9 ~ Extended systems of accounting: The incorporation of social and environmental factors within external reporting Chapter 10 ~ Reactions of capital markets to financial reporting Chapter 11 ~ Reactions of individuals to financial reporting: An examination of behavioural research Chapter 12 ~ Critical perspectives of accounting
Table of contents:
Chapter 1 ~ Introduction to financial accounting theory Chapter 2 ~ The financial reporting environment Chapter 3 ~ The regulation of financial accounting Chapter 4 ~ International accounting Chapter 5 ~ Normative theories of accounting 1: The case of accounting for changing prices Chapter 6 ~ Normative theories of accounting 2: The case of conceptual framework projects Chapter 7 ~ Positive Accounting Theory Chapter 8 ~ Unregulated corporate reporting decisions: Considerations of systems oriented theories Chapter 9 ~ Extended systems of accounting: The incorporation of social and environmental factors within external reporting Chapter 10 ~ Reactions of capital markets to financial reporting Chapter 11 ~ Reactions of individuals to financial reporting: An examination of behavioural research Chapter 12 ~ Critical perspectives of accounting