Financial accounting theory
Craig Deegan ; Jeffrey Unerman
- 2nd European ed.
- London : McGraw-Hill, c2011.
- xviii, 556 p. : ill. ; 27 cm.
Previous ed.: 2006.
Introduction to financial accounting theory -- The financial reporting environment -- The regulation of financial accounting -- International accounting -- Normative theories of accounting 1: the case of accounting for changing prices and asset values -- Normative theories of accounting 2: the case of conceptual framework projects -- Positive accounting theory -- Unregulated corporate reporting decisions: considerations of systems-oriented theories -- Extended systems of accounting: the incorporation of social and environmental factors within external reporting -- Reactions of capital markets to financial reporting -- Reactions of individuals to financial reporting: an examination of behavioural research -- Critical perspectives of accounting.
'Financial Accounting Theory' provides a complete grounding in the subject from a European perspective. Underpinned by research and applied through real-life examples, it's the ideal text for anyone studying the theories of financial accounting.