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Accounting theory /

Additional authors: Godfrey, Jayne M. -- (Jayne Maree)
Edition statement:7th ed. Published by : John Wiley, (Milton, Qld. :) Physical details: xviii, 524 p. : ill. ; 26 cm. ISBN:9780470818152 (pbk.); 0470818158.
Subject(s): Accounting.
Year: 2010
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Item type Current location Call number Copy number Status Date due Barcode
General Collection General Collection Kukum Library
General Stacks 		K 657 ACC (Browse shelf) 14/327-K Available 39354
General Collection General Collection Kukum Library
General Stacks 		K 657 ACC (Browse shelf) 14/328-K Available 39355

Previous ed.: 2006.

Includes bibliographical references and index.

Pt. 1. Accounting theory -- 1. Introduction -- 2. Accounting Theory Construction -- 3. Applying theory to accounting regulation -- Pt. 2. Theory and accounting practice -- 4. A conceptual framework -- 5. Measurement theory -- 6. Accounting measurement systems -- 7. Assets -- 8. Liabilities and owners' equity -- 9. Revenue -- 10. Expenses -- Pt. 3. Accounting and research -- 11. Positive theory of accoutning policy and disclosure -- 12. Captial market research -- 13. Behavioural Research in Accounting -- 14. Emerging issues in accounting and auditing.

The focus of this new edition is to provide an understanding of the Framework of the International Financial Reporting Standards and how accounting information can be interpreted, disclosed and reported in practice. Godfrey, Monash Uni; Ann Tarca, Uni Western Australia; Jane Hamilton, La Trobe Uni; Scott Holmes, Uni Newcastle.

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