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Accounting Theory Notes
BAC3664 - Accounting Theory
104 Pages • Complete Study Notes • Year Uploaded: 2022
Accounting Theory Notes (TOPIC 1 - 10) TOPIC 1: Introduction to financial accounting theory (PART 1) TOPIC 1: The financial reporting environment (PART 2) TOPIC 2: Normative theories of accounting – the case of conceptual framework projects (PART 1) TOPIC 2:The Structure of an Accounting Theory (PART 2) TOPIC 3: The Regulation of financial accounting (PART 1) TOPIC 3: Unregulated corporate reporting decisions: considerations of systems-oriented theories (PART2) TOPIC 4: Earnings Management and Creative Accounting TOPIC 5: Positive accounting theory TOPIC 6: Normative theories of accounting—the case of accounting for changing prices TOPIC 7: Relevance vs Reliability TOPIC 8: Reactions of capital markets to financial reporting TOPIC 9: Reactions of individuals to financial reporting: an examination of behavioral research TOPIC 10: Extended systems of accounting—the incorporation of social and environmental factors within external reporting
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