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EBOOK Contemporary Issues in Accounting 2e (Customised)

1st Edition
1307378870 · 9781307378870
This customised textbook, Contemporary Issues in Accounting 2e is compiled by Joanne Tingey-Holyoak at University of South Australia for ACCT3013, ACG35, ACCT3003.
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Topic 1: The Financial Reporting Environment


1. Introduction to financial accounting theory
2. The financial reporting environment

Topic 2: Regulation: Standard setting and the effects of IFRS


3. The regulation of financial accounting
4. International accounting

Topic 3: Measurement issues: Accounting for the effects of changing prices and market conditions 1


5. Measurement issues: accounting for the effects of changing prices and market conditions

Topic 4: Measurement issues 1: Accounting for the effects of changing prices and market conditions


6. Normative theories of accounting: the case of conceptual framework projects

Topic 5: Measurement issues 2: Conceptual framework


7. Positive Accounting Theory

Topic 6: Unregulated decision making


8. Unregulated corporate reporting decisions: considerations of systems-oriented theories

Topic 7: Measurement and recognition issues in practice 1: Accounting for agriculture


9. Accounting for heritage assets and biological assets

Topic 8: Measurement and recognition issues in practice 3: Accounting for financial instruments


10. Accounting for financial instruments

Topic 9: Market and behavioural reactions to financial reporting


11. Reactions of capital markets to financial reporting
12. Reactions of individuals to financial reporting: an examination of behavioural research in accounting

This customised textbook, Contemporary Issues in Accounting 2e is compiled by Joanne Tingey-Holyoak at University of South Australia for ACCT3013, ACG35, ACCT3003.