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Accounting Theory

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

By: s marty
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Decks in this class (9)

Topic 1 - Accounting Policy Decisions
Identify the four fundamental com...,
Outline the role of accounting re...,
What is the difference between po...
17  cards
Topic 2 - Regulatory Context
Explain the role of the true and ...,
What are the fundamental qualitat...,
On what aspect does the corporati...
18  cards
Topic 3 - Definition and Recognition
What is the definition of an assets,
When should an asset be recognised,
In which area of an assets defini...
28  cards
Topic 4 - Measurement and Disclosure
What is the common perception of ...,
Where is there choice in accounti...,
Why do we measure 5
38  cards
Topic 7 - Economic Consequences - Agency Theory
What is the nexus of contracts th...,
To what extent do accounting numb...,
What are the two main factors of ...
48  cards
Topic 9 - SOCIAL & ENVIRONMENTAL REPORTING
Which industries have the best co...,
What are 6 examples of assurance ...,
What is the emissions trading sch...
26  cards
Topic 8 - CAPITAL MARKETS RESEARCH
Describe normative theories,
What were 3 major contribution of...,
Describe positive theories
27  cards
Topic 6 - Role of Ethics: Accounting Policy Choice
Why ethics matters 4,
What is ethics and what is ethics...,
Is ethics a all relative to own m...
26  cards
Topic 5 - Applying the Accounting Policy Decision Model
What are the 4 components of acco...
1  cards

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Accounting Theory

  • Class purpose General learning

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