A3 Financial accounting: Foundation level
This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our...
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| Format: | Livre |
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Dar es salaam:
National board of accountants and auditors,
c2019.
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| Édition: | 3th ed. |
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Table des matières:
- Introduction Accounting under ideal conditions The decision usefulness approach to financial reporting Efficient securities markets The information perspective on decision usefulness The measurement perspective on decision usefulness Measurement perspective applications Economic consequences and positive accounting theory An analysis of conflict Executive compensation Earnings management Standard setting : economic issues Standard setting : political issues