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Financial Accounting Theory
Details
Description
Description| Publisher | Cengage Learning Australia |
| Author(s) | Craig Deegan |
| Edition | 5 |
| Published | 17th January 2023 |
| Related course codes | BFA715 Accounting Perspectives and Research |
Craig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. The text has a reader-friendly style that uses straightforward explanations and numerous practical examples. This fifth edition of Financial Accounting Theory includes new content focusing on how different perspectives of organisational responsibilities and 'accountabilities' impact the way accounting is performed, and the theories that different researchers choose to use/apply.
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