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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. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.
Accounting 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.
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion.
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Presents 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.
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 rewritten or updated. Includes subject and author indexes.