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Revision Notes

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Topics covered 1. Accounting theories and regulation 2. Evolution of profession, accounting practices and accounting theories 3. Normative theory 4. Positive accounting theory 5. Practical issues with accounting standards and theories 6. CSR, Corporate Governance and ethics 7. Internal performance measures 8. Critical perspectives

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31 Pages Complete Study Notes > 2 Years old
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Topics this document covers:
Business economics Economy Accounting Valuation Financial regulation Accounting scholarship Costs Pricing Positive accounting Financial accounting International Financial Reporting Standards Historical cost
This is a Complete Set of Study Notes

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Topics this document covers:
Business economics Economy Accounting Valuation Financial regulation Accounting scholarship Costs Pricing Positive accounting Financial accounting International Financial Reporting Standards Historical cost
Sample Text:
y be examined, know these ones in more detail) • Inductive / Deductive theory • Normative theory • Positive theory • Agency theory • Stakeholder theory • Shareholder theory • Signalling theory • Legitimacy theory • Media agenda setting theory • Institutional theory • Public Interest theory • Economic interest group theory (private interest group theory) • Capture theory • All critical perspectives theories Key Perspectives / hypothesis / philosophies to know • Free market perspective / regulation (3 types: market for managers, market for corporate takeovers and market for lemons) • Social contract • Isomorphism • Deep ecologist philosophy • Marxist informed philosophy • Bonus plan hypothesis • Debt hypothesis • Political cost hypothesis • The efficient market hypothesis (3 types: weak, semi-strong, strong) ___________...
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