Can I read Financial Accounting Theory on EtoBox?

Financial Accounting Theory by Craig Michael Deegan is a book available to read on EtoBox.

What is Financial Accounting Theory about?

"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) theories are overviewed, international harmonisation of accounting is explored, and the development of new systems of accounting are considered along with how individuals and capital markets react to various corporate disclosures.This book concludes with an overview of various critical perspectives of accounting. Particular emphasis is given to: generating awareness that students & professionals should critically evaluate theories before accepting them; building an understanding of how theories are developed as a result of applying various value judgements; the role of issues such as culture and how cultural differen

Author

Craig Michael Deegan

Publisher

McGraw-Hill School Education Group

Published

2003

Language

EN

ISBN

9780074713563

Rating

3.43 / 5 (29 ratings)

Updated

2026-03-14