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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,
Inductive reasoning is,
Why is it called accounting theory
27  cards
8.
What is stakeholder theory instit...,
Institutional theory systems orie...,
Systems oriented theories classic...
22  cards
9.
Climate change major changes in t...,
Climate change corporate social r...,
Corporate social responsibility c...
12  cards
10.
Market efficiency a measure of ho...,
Market efficiency a measure of ho...,
Market efficiency events studies ...
4  cards
11. Reactions of individuals to financial reporting
Brunswik lens model behavioural a...,
Behavioural accounting research,
What are the 5 main branches of b...
4  cards
12.
Social praxis envisages a broad u...,
Social praxis socialism any of va...,
Socialism anti capitalists those ...
8  cards
2. The Financial Reporting Environment
What is the iasbs purpose of gene...,
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,
Did adam smith still propose regu...,
Why do some people think free mar...
22  cards
4. International Accounting
What is harmonisation,
What is standardisation,
What is comparability
16  cards
5. Normative theories of accounting - the case of accounting for changing prices
What is present value,
What is mark to model,
What is mark to market
18  cards
6. Normative theories of accounting - the case of conceptual framework projects
What is financial reporting,
What is conceptual framework,
What is control
18  cards
7. Positive accounting theory
What is agency relationship,
What is positive accounting theor...,
What is political costs
26  cards

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Accounting Theory

  • Class purpose General learning

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