Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
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The Routledge Companion to Financial Accounting Theory (Paperback)
Loot Price: R1,719
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The Routledge Companion to Financial Accounting Theory (Paperback)
Series: Routledge Companions in Business, Management and Marketing
Expected to ship within 12 - 17 working days
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Financial accounting theory has numerous practical applications and
policy implications, for instance, international accounting
standard setters are increasingly relying on theoretical accounting
concepts in the creation of new standards; and corporate regulators
are increasingly turning to various conceptual frameworks of
accounting to guide regulation and the interpretation of accounting
practices. The global financial crisis has also led to a new found
appreciation of the social, economic and political importance of
accounting concepts generally and corporate financial reporting in
particular. For instance, the fundamentals of capital market theory
(i.e. market efficiency) and measurement theory (i.e. fair value)
have received widespread public and regulatory attention. This
comprehensive, authoritative volume provides a prestige reference
work which offers students, academics, regulators and practitioners
a valuable resource containing the current scholarship and practice
in the established field of financial accounting theory.
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