Accounting Theory
Accounting Theory

Author: Richard G. Schroeder

Publisher: Wiley

Published: 1987-01-16

Total Pages: 752

ISBN-13: 9780471818915

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Provides readers with a broader view of accounting theory than can be provided by using only techniques and procedures. Primarily a descriptive interpretation of the Opinions and Standards issued by the Accounting Principles Board and the Financial Accounting Standards Board. It is descriptive of existing accounting theory--exploring it in depth--while critically examining alternatives to current practice. Through the use of research articles at the end of each chapter and supplemental readings, which provide additional discussion of complex material or a dissenting opinion from current generally accepted accounting principles, it also helps readers evaluate the conclusions reached by the APB and FASB.

Readings and Notes on Financial Accounting
Readings and Notes on Financial Accounting

Author: Stephen A. Zeff

Publisher: McGraw-Hill Companies

Published: 1994

Total Pages: 812

ISBN-13:

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This collection of notes and readings on Financial accounting is best used as a core text in the theory course or as a supplement to an Intermediate course or an Advanced accounting course. The goal of this book is to provide insight into concepts, issues, and controversies which underlie accounting standards and practices.

Financial Accounting Theory and Analysis
Financial Accounting Theory and Analysis

Author: Richard G. Schroeder

Publisher: John Wiley & Sons

Published: 2019-10-01

Total Pages: 674

ISBN-13: 1119577772

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Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various 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, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.

Accounting Theory
Accounting Theory

Author: Dr. Kishan Lal Gahlot

Publisher: AG PUBLISHING HOUSE (AGPH Books)

Published: 2022-09-26

Total Pages: 222

ISBN-13: 9395936118

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This book is written in a methodical manner, outlining the principles, procedures, and reasons, among other things. The accounting theory provides a road map that may be followed to accurately maintain books and report on financial facts. This book offers a very starting to understand for gaining a knowledge not only of accounting data, but also of the choices that have been taken by the staff who were responsible for charge of acquiring and analysing that data. Not only does it provide an understanding of accounting data, but it also provides an understanding of the choices that were taken. This book is a theoretical exploration of accounting. This book examines the conceptual elements of accounting concepts and explains how those features may be successfully employed in practice. Conceptual Issues in an Economic and Political Setting is a book that identifies the conceptual aspects of financial accounting. After providing a historical perspective on accounting standards, the book continues with an important assessment of accounting and financial difficulties in economic and political situations. Students get a strong conceptual foundation as a basis for further developing their grasp of finance and accounting as a result of this.

Readings in International Business
Readings in International Business

Author: Robert Z. Aliber

Publisher: MIT Press

Published: 1993

Total Pages: 538

ISBN-13: 9780262510660

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This collection of readings provides a solid grounding in the major practical business decisions that students and managers face in a global setting. The organization of the reader emphasizes general patterns of trade and investment flows, while examining in depth - the reasons for the internationalization of firms and the international dimension of various functional areas, including finance, accounting, marketing, and production.In six sections the readings take up changes in international ownership patterns, corporate strategy, international marketing issues, the basic financial decisions and taxation issues for a multinational firm, and political risk. Each section includes an introduction that outlines the basic ideas to be discussed, as well as questions, key terms, and suggestions for further reading.Robert Z. Aliber is Professor of International Economics and Finance at the Graduate School of Business at the University of Chicago. Reid W. Click is Assistant Professor of Economics in the Lemberg Program in International Economics and Finance at Brandeis University.

Accounting Theory
Accounting Theory

Author: Harry I. Wolk

Publisher: SAGE

Published: 2012-08-20

Total Pages: 809

ISBN-13: 1412991692

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An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.