FINANCIAL ACCOUNTING THEORY
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INTERNATIONAL STUDENT ED OF 2ND REVISED ED
1 FEB 2011
The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theories of financial accounting through a balanced and dynamic approach. Students are given all the tools to engage with these theories and are encouraged to critically evaluate and challenge them. Clearly written and user friendly, this new edition provides comprehensive coverage of internationally developed accounting theories from a European perspective.
1. Introduction to financial accounting theory 2. The financial reporting environment 3. The regulation of financial accounting 4. International Accounting 5. Normative theories of accounting 1: The case of accounting for changing prices 6. Normative theories of accounting 2: the case of conceptual framework projects 7. Positive Accounting Theory 8. Unregulated corporate reporting decisions: Considerations of systems oriented theories 9. Extended systems of accounting: The incorporation of social and environmental factors within external reporting 10. Reactions of capital markets to financial reporting 11. Reactions of individuals to financial reporting: an examination of behavioural research 12. Critical Perspectives of Accounting