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Paperback,good condition 18 pages have some highlighting.

560 pages, 3rd Revised edition
Published In: Australia, 24 November 2009

Updated to address the issues faced in the current volatile accounting climate both regionally and internationally, this edition provides students with detailed coverage of contemporary accounting principles, regulations, theory and research practices. In keeping with the current IASB Framework, it incorporates new topic coverage on sustainability reporting, fair value reporting and ethics as well as many recent developments in accounting regulation. It provides students with an appreciation of the origin and significance of financial accounting theory, explores application of this theory in the current accounting environment and provides a forum for discussion on the possible future directions financial accounting theory, research and practice might take.
Table of Contents

1. The history and development of accounting; 2. The nature and uses of accounting; 3. Traditional approaches to the formulation of an accounting theory; 4. The regulatory approach to the formulation of an accounting theory; 5. A conceptual framework for financial accounting and reporting; 6. The structure of accounting theory; 7. Fairness, disclosure and future trends in accounting; 8. Research perspectives in accounting; 9. Accounting: a multiple paradigm science; 10. The events and behavioural approach; 11. The predictive and positive approaches; 12. Current-value accounting; 13. Alternative asset-valuation and income-determination models; 14. International accounting and shift to IFRS; 15. Social Accounting and sustainable reporting; 16. Ethics.

EAN: 9780170182010
ISBN: 0170182010
Publisher: Cengage Learning Australia Please click here to ask a question
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