Accounting theory
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| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Milton
Wiley Australia
2010
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 020 | |a 9780470818152 |9 978-0-470-81815-2 | ||
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| 300 | |a XVIII, 524 S. |b Ill., graph. Darst. | ||
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Datensatz im Suchindex
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|---|---|
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| adam_text | CONTENTS
About the authors
ь
Preface
χ
How to use this book
Acknowledgements
xii
xiv
ACCOUNTING THEORY
1
1
Introduction
3
Overview of accounting theory
4
Content outline
14
Additional readings
16
Endnotes 17
2
Accounting theory construction
19
Pragmatic theories
20
Syntactic and semantic theories
21
Normative theories
24
Positive theories
28
Different perspectives
29
Scientific approach applied to accounting
37
Issues for auditing theory construction
39
Summary
42
Questions
43
Additional readings
45
Endnotes 51
3
Applying theory to accounting
regulation
53
The theories of regulation relevant to accounting
and auditing
54
How theories of regulation apply to accounting and
auditing practice
60
The regulatory framework for financial
reporting
69
The institutional structure for setting accounting and
auditing standards
74
Summary
80
Questions
82
Additional readings
84
Websites
84
Endnotes 88
THEORY AND ACCOUNTING
PRACTICE
91
4
A conceptual framework
93
The role of a conceptual framework
94
Objectives of conceptual frameworks
97
Developing a conceptual framework
101
A critique of conceptual framework projects 111
Conceptual framework for auditing standards
119
Summary
122
Questions
123
Additional readings
125
Endnotes 130
5
Measurement theory
133
Importance of measurement
134
Scales
134
Permissible operations of scales
136
Types ofmeasurement
138
Reliability and accuracy
140
Measurement in accounting
145
Measurement issues for auditors
150
Summary
152
Questions
153
Additional readings
154
Endnotes 159
6
Accounting measurement systems
161
Three main income and capital measurement
systems
162
Historical cost accounting
162
Current cost accounting
171
Financial capital versus physical capital
174
Exit price accounting
183
Value in use versus value in exchange
190
A global perspective and International Financial
Reporting Standards
191
Issues for auditors
201
Summary
203
Questions
206
Problems
207
Additional readings
210
Endnotes 215
CONTENTS
7
Assets
227
Assets defined
228
Asset recognition
232
Asset measurement
235
Challenges for standard setters
241
Issues for auditors
243
Summary
247
Questions
248
Problems
249
Additional readings
251
Endnotes 255
8
Liabilities and owners equity
257
Proprietary and entity theory
258
Liabilities defined
263
Liability measurement
268
Challenges for standard setters
275
Summary
281
Questions
283
Problems
285
Additional readings
286
Endnotes 289
9
Revenue
291
Revenue defined
292
Revenue recognition
295
Revenue measurement
301
Challenges for standard setters
305
Issues for auditors
311
Summary
314
Questions
315
Problems
317
Additional readings
321
Endnotes 327
10
Expenses
329
Expenses defined
330
Expense recognition
332
Expense measurement
333
Challenges for accounting standard setters
342
Summary
347
Questions
348
Problems
350
Additional readings
352
Endnotes 355
Part
3
ACCOUNTING AND RESEARCH
357
11
Positive theory of accounting policy and
disclosure
359
Background
360
Contracting theory
361
Agency theory
362
Price protection and shareholder/manager agency
problems
365
Shareholder-debtholder agency problems
369
Ex post opportunism versus ex ante efficient
contracting
374
Signalling theory
375
Political processes
377
Conservatism, accounting standards
and agency costs
379
Additional empirical tests of the theory
381
Evaluating the theory
389
Issues for auditors
392
Summary
394
Questions
396
Additional readings
398
Endnotes 400
12
Capital market research
403
Philosophy of positive accounting theory
404
Strengths of positive theory
405
Scope of positive accounting theory
407
Capital market research and the efficient markets
hypothesis
408
Impact of accounting profits announcements on
share prices
412
Trading strategies
426
Issues for auditors
433
Summary
435
Questions
436
Additional readings
437
Endnotes 440
13
Behavioural research in accounting
445
Behavioural accounting research: definition and
scope
446
Why is BAR important?
447
CONTENTS
Representativeness: the evidence
462
Accounting and behaviour
464
Limitations of BAR
465
Issues for auditors
466
Summary
468
Questions
469
Additional readings
470
Endnotes 472
14
Emerging issues in accounting and
auditing
477
Current factors influencing accounting and auditing
research, regulation and practice
478
Issues surrounding the application of fair value
accounting during the global financial crisis
481
Possible directions in future international
accounting standard setting arrangements
483
Sustainability accounting, reporting and
assurance
485
Other non-financial accounting and reporting
issues
493
Summary
496
Questions
497
Endnotes 500
List of key terms
Index
513
503
CONTENTS
|
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 7. ed. |
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| genre_facet | Lehrbuch |
| id | DE-604.BV035796102 |
| illustrated | Illustrated |
| indexdate | 2025-02-14T17:50:01Z |
| institution | BVB |
| isbn | 9780470818152 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018655329 |
| oclc_num | 495883109 |
| open_access_boolean | |
| owner | DE-703 DE-473 DE-BY-UBG |
| owner_facet | DE-703 DE-473 DE-BY-UBG |
| physical | XVIII, 524 S. Ill., graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Wiley Australia |
| record_format | marc |
| spellingShingle | Accounting theory Accounting Rechnungslegung (DE-588)4128343-0 gnd Bilanztheorie (DE-588)4069455-0 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4069455-0 (DE-588)4123623-3 |
| title | Accounting theory |
| title_auth | Accounting theory |
| title_exact_search | Accounting theory |
| title_full | Accounting theory Jayne Godfrey ... |
| title_fullStr | Accounting theory Jayne Godfrey ... |
| title_full_unstemmed | Accounting theory Jayne Godfrey ... |
| title_short | Accounting theory |
| title_sort | accounting theory |
| topic | Accounting Rechnungslegung (DE-588)4128343-0 gnd Bilanztheorie (DE-588)4069455-0 gnd |
| topic_facet | Accounting Rechnungslegung Bilanztheorie Lehrbuch |
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