Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
This evidence implies that historical cost- based accounting income, which employs cost- allocation methods, has information content (see Chapter 4 for further discussion of this issue).
... 377 Claim on income, 377 Clark, M. W., 516n5 Classification criteria, leasing and, 454–455 Cleanup call, 555n15 Coase, Ronald H., 134n74 Code of Professional Conduct, 621–627 Cognitive biases, 121 Cohen Report, 623 Cole, Frederick, ...
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...
19, Nos 4–5, Winter, pp. 313–345. [4.3] [4.7] [P] Meisel, Scott I. 2007. Detecting Earnings Management in Bank Merger Targets Using the Modified Jones Model. Journal of Accounting, Ethics and Public Policy, Vol. 7, No. 3, p.
Financial Accounting Theory I: Issues and Controversies
While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the main features of the standards themselves.
Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears.
This text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting.
This second edition of a book first published in 1983 features three new chapters on the conceptual framework of financial reporting currently being developed in Australia. Other chapters have been...