Financial accounting theory /
Craig Deegan and Jeffrey Unerman.
- 2nd European ed.
- London : McGraw-Hill Education, 2011.
- xviii, 556 p. : ill. ; 25 cm.
Includes bibliographical references and index.
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 Table of contents
The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.