FINANCIAL ACCOUNTING THEORY
By Craig Deegan.
Description
"Financial Accounting Theory" provides a balanced, critical discussion of different theories of financial accounting and is specifically written for third year accounting theory undergraduate and postgraduate courses. Presented in a logical sequence (refer to the diagrammatic overview of "Financial Accounting Theory"), this text begins with an overview of the various financial reporting decisions that entities typically face, and outlining regulated and unregulated reporting then evaluates and provides arguments for and against this regulation. Normative (prescriptive) t...
ISBN(s)
0074713566, 9780074713563
