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Accounting Theory

This class was created by Brainscape user Summer Smyth. Visit their profile to learn more about the creator.

By: Summer Smyth
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Decks in this class (12)

1. Introduction to financial accounting theory
Deductive reasoning is 1,
Inductive reasoning is 2,
Why is it called accounting theory 3
27  cards
8.
What is stakeholder theory 1,
What is institutional theory 2,
What is systems oriented theories 3
22  cards
9.
What is sustainable 1,
What is climate change 2,
What is corporate social responsi...
12  cards
10.
What is capital markets research 1,
What is unexpected earnings 2,
What is market efficiency 3
4  cards
11. Reactions of individuals to financial reporting
What is brunswik lens model 1,
What is behavioural accounting re...,
What are the 5 main branches of b...
4  cards
12.
What is emancipation 1,
What is social praxis 2,
What is socialism 3
8  cards
2. The Financial Reporting Environment
What is the iasb s purpose of gen...,
Who are the primary users of gene...,
What are generally the 5 statemen...
23  cards
3. The Regulation of Financial Accounting
What is the free market approach 1,
Did adam smith still propose regu...,
Why do some people think free mar...
22  cards
4. International Accounting
What is harmonisation 1,
What is standardisation 2,
What is comparability 3
16  cards
5. Normative theories of accounting - the case of accounting for changing prices
What is present value 1,
What is mark to model 2,
What is mark to market 3
18  cards
6. Normative theories of accounting - the case of conceptual framework projects
What is financial reporting 1,
What is conceptual framework 2,
What is control 3
18  cards
7. Positive accounting theory
What is agency relationship 1,
What is positive accounting theor...,
What is political costs 3
26  cards

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Accounting Theory

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