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Author: George J. Staubus
Publisher: Psychology Press
Published: 2000
Total Pages: 336
ISBN-13: 0815334443
DOWNLOAD EBOOKFirst Published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.
Author: George J. Staubus
Publisher: Routledge
Published: 2013-02-01
Total Pages: 336
ISBN-13: 1136533796
DOWNLOAD EBOOKThis book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Author: George J. Staubus
Publisher: Routledge
Published: 2013-02-01
Total Pages: 341
ISBN-13: 1136533729
DOWNLOAD EBOOKThis book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Author: Harry I. Wolk
Publisher: SAGE
Published: 2008
Total Pages: 697
ISBN-13: 1412953456
DOWNLOAD EBOOKPresents 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: Stewart Jones
Publisher: Routledge
Published: 2015-05-22
Total Pages: 791
ISBN-13: 1135107254
DOWNLOAD EBOOKFinancial 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: William Robert Scott
Publisher:
Published: 1997
Total Pages: 440
ISBN-13:
DOWNLOAD EBOOKScott 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: Shyam Sunder
Publisher: Foundations and Trends (R) in Accounting
Published: 2016-09-28
Total Pages: 122
ISBN-13: 9781680831443
DOWNLOAD EBOOKThere are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
Author: American Accounting Association. Committee on Concepts and Standards for External Financial Reports
Publisher:
Published: 1977
Total Pages: 76
ISBN-13:
DOWNLOAD EBOOKAuthor: Jayne Godfrey
Publisher: Wiley
Published: 2003-07-25
Total Pages: 0
ISBN-13: 9780470802373
DOWNLOAD EBOOKAccounting Theory 5th edition is the new edition of the market leading theory textbook. The 5th edition has been updated to enhance student understanding of the role of accounting theory and the application of accounting theory in the professional environment. Increasingly, students have failed to appreciate the relevance of studying accounting theory due to the esoteric nature of the discipline and its lack of any obvious correlation to a discrete accounting process. The new edition addresses this issue and makes the link to industry more clear through chapter vignettes and case studies. The new edition goes further to align the study of accounting theory to the professional environment domestically and internationally. To achieve this, the new edition includes a "International View" vignette in each chapter to profile the international response or thinking on relevant issues, ?Theory in Action? boxes illustrate the chapter material by way of presenting professional examples to build understanding and end of chapter case studies have develop and apply student understanding of the material. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.
Author: Dennis Teichmann
Publisher: GRIN Verlag
Published: 2005-03-08
Total Pages: 25
ISBN-13: 3638355756
DOWNLOAD EBOOKSeminar paper from the year 2002 in the subject Business economics - Controlling, grade: 1,0, University of Hannover (Lehrstuhl für Controlling), course: Seminar zur "Financial Accounting Theory", language: English, abstract: This paper studies the decision-usefulness of accounting information and the implications of financial reports, especially against the background of efficient securities markets. The decision-usefulness of financial statements gained in importance in the literature of accounting research due to the decline in helpfulness for decision taking of traditional financial statements like earnings, cash flows and stock returns.1 This deterioration is accompanied by a deficit of future-oriented indicators, in particular intangible assets, which are not integrated in the actual financial reporting requirements.2 These outstanding problems lead to incompleteness of capital markets, which are tried to be solved by different mechanisms, e.g. penalties, incentives and voluntary disclosure, to attain to efficient securities markets, the social advantageous solution.3 Section 2 describes the requirements of efficient securities markets, its various forms and the origin of inefficient working securities markets. Chapter 3 illustrates the usefulness of financial statements for different constituencies, especially for investors and management, and the legal standards for mandatory disclosure. Division 4 expresses the information dilemma and presents diverse solutions for an approximation to social optimal allocations, i.e. allocations that diminish securities markets inefficiencies. Chapter 5 gives a short summary of this paper. 1 See LEV / ZAROWIN (Boundaries of Financial Reporting 1999), pp. 354 – 362. 2 See GÜNTHER / BEYER (Value Based Reporting 2001), pp. 1627 – 1629. 3 See SCOTT (Financial Accounting Theory 1997), pp. 81 – 82.
