Critical and Primary Sources
Textiles: Critical and Primary Sources is a major multi-volume reference work that draws together 93 seminal texts on textiles. Textile culture stretches geographic, historical, methodological and disciplinary boundaries, and defies chronological ordering....
2012, A & C Black Publishers ...
Book, Quantity pack, 4 items/volumes
One central and enduring image of the social science researcher is of an individual who commits a great deal of time to collecting original, primary data from a field of enquiry. This approach is often underpinned by a sincerely held belief that key research ...
2012, SAGE Publications Ltd...
Book, Hardback, 4 items/volumes
Analytical Methods in Supramolecular ...
The second edition of "Analytical Methods in Supramolecular Chemistry" comes in two volumes and covers a broad range of modern methods and techniques now used for investigating supramolecular systems, e. g. NMR spectroscopy, mass spectrometry, extraction methods, crystallography,...
2012, Wiley-VCH
Book, Hardback, 2 items/volumes
Charpentier, Jean-Michel; Francois,...
Linguistic Atlas of French Polynesia ...
2012, Walter de Gruyter
eBook, PDF, Electronic book
Although the study of the 'Self' has been a major theme throughout the history of psychology, it has really come in its own during the last half century. Because the nature of human selfhood remains both fascinating and elusive, many different approaches ...
2011, SAGE Publications Ltd...
Book, Hardback, 4 items/volumes
Charpentier, Jean-Michel; Francois,...
Linguistic Atlas of French Polynesia ...
This is the first linguistic atlas ever produced on the indigenous languages of French Polynesia. By providing each word with its translation in 20 different islands, its more than 2000 maps constitute an important reference for anyone interested in Polynesian languages....
2012, de Gruyter Mouton
Book, Hardback
Biographical research may take a range of forms and may vary in its application and approach but has the unified and coherent aim to give 'voice' to individuals. The central concern of this collection is to assemble articles (from sociology, social psychology, education, health,...
2012, SAGE Publications Ltd...
Book, Hardback, 4 items/volumes
The automation of visual inspection is becoming more and more important in modern industry as a consistent, reliable means of judging the quality of raw materials and manufactured goods and elsewhere for processes like security scanning and traffic enforcement....
2012, Springer, Berlin
Book, Hardback, 3 items/volumes
Shah, Pallav; Singh, Suveer
Atlas of Flexible Bronchoscopy
This unique and comprehensive atlas by an expert practioner provides an innovative pictorial guide to flexible bronchoscopy, one of the most exciting and challenging procedures in respiratory medicine today. *Includes the very latest procedures and techniques *Comprehensive coverage,...
2011, Hodder Education
Book, Hardback
Thanks to the progress made in instruments and techniques, the methods in physical chemistry have developed rapidly over the past few decades, making them increasingly valuable for scientists of many disciplines.
These two must-have volumes meet the needs ...
2012, Wiley-VCH
Book, Hardback, 2 items/volumes
Sage Visual Methods. 4 Volumes.
In contemporary Western societies, the visual domain has come to assume a hitherto unprecedented cultural centrality. Daily life is replete with a potentially endless stream of images and other visual messages: from the electronic and paper-based billboards of the street,...
2012, SAGE Publications Ltd...
Book, Gebunden
Institutional Theory in Organization ...
Institutional explanations have been, and continue to be, one of the most important means of understanding the choices made by governments and other actors in society. This four volume set brings together a collection of the key readings in institutional theory and its applications to political phenomena....
2012, SAGE Publications Ltd...
Book, Hardback, 5 items/volumes
Reports of Overseas Private Investment ...
This comprehensive two-volume work is a collection of determinations from OPIC, the US governmental political risk insurance provider, in the form of its Memoranda of Determinations from 1966 through to 2010. An important part of international investment ...
2011, Oxford University ...
Book, Hardback, 2 items/volumes
This new handbook covers the world of biophotonics not only geographically -- with the editors coming from different continents -- but also in terms of content, since the authors come from the whole spectrum of biophotonic basic and applied research. Designed to set the standard for the scientific community,...
2012, Wiley-VCH
Book, Hardback, 3 items/volumes
Theoretical Psychology - Contemporary ...
This four-volume collection picks up the story of theoretical psychology in the 1980s, as it becomes a legitimate form of enquiry in its own right, and follows it as it develops through alternative and critical streams into the newfound fields of 21st-century psychology,...
2012, SAGE Publications Ltd...
Book, Hardback, 4 items/volumes
Dieses mehrbändige Werk, herausgegeben von einem international renommierten Experten, behandelt die Membrantechnologie aus stark praxisbezogener Sicht; ein Schwerpunkt ist die Anwendung synthetischer Membransysteme. In die Diskussion von Aspekten der Lebenswissenschaften,...
2012, Wiley-VCH
Book, Hardback, 6 items/volumes
Hemingway, Ernest
The Letters of Ernest Hemingway:...
With the first publication, in this edition, of all the surviving letters of Ernest Hemingway (1899 1961), readers will for the first time be able to follow the thoughts, ideas and actions of one of the great literary figures of the twentieth century in his own words....
2011, Cambridge University ...
Book, Hardback
The Palgrave Handbook of Olympic ...
This comprehensive, state-of-the-art reference collection fills a long-standing gap in the fields of Olympic studies and sports sociology by applying a critical lens to a wide range of issues and controversies that have surrounded the Olympic movement. Mapping the past,...
2012, Palgrave Macmillan
Book, Hardback
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Bibliographic data: Publisher: John Wiley and Sons Ltd published in: Chichester, GB ISBN: 978-0-470-81064-4 Edition: 6th Revised edition Pages: 762 Language: English (en) Size: Width [216 mm] Height [254 mm] Depth [31 mm] Weight: 1664 gram Product Type: Book Binding: Paperback Publication Year: 2006 Last Update: 12/07/2011 14:05:22 |
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AUTHORS Jayne Godfrey, Monash University Allan Hodgson, University of Amsterdam Scott Holmes, University of Newcastle Ann Tarca, University of Western Australia DESCRIPTION Accounting Theory 6e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with the new IASB Framework and addresses the differences in reported information as a consequence of international harmonisation of accounting standards and accounting choices. Throughout this edition, new developments in accounting theory are supported with links to professional experiences, both locally and internationally. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted and applied in practice. The new edition continues to provide the latest research and the most comprehensive discussion of material whilst maintaining its critical perspective.NEW TO THIS EDITION * New author, Ann Tarca, whose research focus is on international financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement.* Part 4 \'Accounting regulation and specific issues\' has been thoroughly revised in accordance with the IASB Framework* The adoption of \'fair value accounting\', as a consequence of IFRS, has now elevated Chapter 15 \'Measurement of assets and liabilities\' to a higher level * New and expanded \'Theory in Action\' chapter vignettes and end of chapter case studies illustrate and apply the principles of accounting theory.FEATURES * Increased pedagogy to ensure student understanding of the key concepts, such as:* New chapter \'Summary\' reiterates key chapter learning objectives* New \'Theory in Action\' chapter vignettes* New end of chapter activities, including case studies that will apply understanding to professional events * Thorough revision in accordance with IASB Framework together with SAC1 and SAC 2 that make up the conceptual framework in Australia *\'International View\' vignettes highlight international opinions and approaches to accounting theories* End of book glossary is ideal for studying key terms ABOUT THE AUTHORS Prof. Jayne Godfrey, BCom (Hons), DipEd, MEc, PhD, is Deputy Dean - Research at Monash University Faculty of Business and Economics. Her extensive list of publications in high quality internationally refereed journals draw upon a range of accounting theories. Jayne serves on editorial boards and referees for international and Australian journals. For her service to Australian society through business leadership, Jayne was awarded Australia\'s Centenary Medal.A past member of the Australian Accounting Standards Board, and past President of the Accounting Association of Australia and New Zealand, she frequently addresses international and national audiences concerning accounting research issues. Jayne\'s research focuses upon the role of accounting in generating and distributing economic resources - including the contracting and capital market causes and consequences of earnings management, and auditor specialisation. Prof. Allan Hodgson, BEc (Hons), MEc, PhD (ANU), is Professor of Financial Accounting and Head of Accounting and Control at the University of Amsterdam in the Netherlands. He has lectured in accounting theory and financial statement analysis for the past twenty five years at tertiary institutions in Europe, Australia, the UK and the US. His research interests include derivative markets, the relevance of accounting variables for firm and intangible pricing, and corporate governance with a focus on insider-trading. Prof. Scott Holmes B.Com.(N\'cle), PhD (ANU) FCPA is currently Dean of Graduate Studies and Professor of Accounting, The University of Newcastle and Adjunct Professor UQ Business School, The University of Queensland. Scott has held academic positions at a number of universities, including: Australian National University, QUT, University of Queensland, University of Arizona and University of Oregon. Scott has published widely within the accounting literature and has served as an editor/associate editor of the Accounting Research Journal for the past 13 years. He has also acted as a consultant to several of the multinational accounting firms. In 2004 Scott was made a life member of the Small Enterprise Association of Australia and New Zealand in recognition of his research in the area of small firm financial management and reporting. Scott\'s current research focus is on valuing and accounting for biodiverse assets at both the corporate and macro levels. Dr Ann Tarca, PhD, MAcc, BCom, is a senior lecturer in accounting in the Business School at the University of Western Australia.She has over 15 years teaching experience, with the last ten years being spent at UWA working with both undergraduate and post-graduate students. Following from her experience as a chartered accountant in public practice, her research has focused on financial reporting standards and practices. She has a particular interest in international issues including standard setting, regulation and enforcement.
Table of Content Part One 1. Introduction Overview of accounting theory Content outline 2. Theory & Method Imposing order A range of accounting theories Theory formulation Testing a theory 3. Accounting Theory Construction Pragmatic theories Syntactic and semantic theories Normative theories Positive theories Different perspectives Scientific approach applied to accounting 4. Measurement theory What is measurement? Scales Permissable operations of scales Types of measurement Reliability and accuracy Measurement in accounting Part Two 5. Adopting an Accounting Perspective Accounting viewpoints The boundary assumptions Proprietary theory Entity theory Physical capital concept Fund theory/cash flows Commander theory Investor theory Enterprise thoery The reporting entity concept 6. Historical Cost Basic concepts Defence of historical cost How objective is historical cost? Criticisms 7. Current Cost Accounting Rationale for current cost accounting Financial capital versus physical capital Current cost - a global perspective Criticisms of current cost In support of current cost Part Three 8. Exit Price Accounting In support of exit price accounting Criticisms of exit price accounting A mixed measurement system and international standards 9. Positive Theory & Capital Market Research Philosophy of positive accounting theory Strengths of positive theory over normative theory Scope of positive accounting theory Capital market research and the efficient markets hypothesis Impact of accounting profits announcements on share prices Association studies and earnings response coefficients Trading strategies Mechanistic or behavioural effect 10. A Positive Theory of Accounting Policy Choice Background: early demand for theory Contracting theory Agency theory Ex post opportunism versus ex ante efficient contracting Information perspective and signalling Political processes Empirical tests Evaluation of the theory 11. Behavioural Research in Accounting Behavioural accounting research: definition and scope An overview of approaches to understanding information processing Lens model studies - the evidence Process tracing studies - the evidence Format and presentation of financial statements Probabilistic judgement studies - the evidence Accounting and behaviour Limitations of BAR Part Four 12. Standard Setting in a Political Environment Development of the Australian standard-setting process Adoption of international accounting standards in Australia Regulation debate in Australia Standard-setting approaches 13. The Conceptual Framework What is a conceptual framework? Why have a conceptual framework? Objectives of conceptual frameworks A new conceptual framework project for the IASB and FASB A critique of conceptual framework projects 14. Assets, Liabilities and Owners\' Equity Assets Liabilities Owners\' equity Accounting for specific financing arrangements 15. Measurement of Assets and Liabilities Why does it matter how we measure assets and liabilities? What do we measure? Approximations of true value Measurements concepts: guidance from standard setters 16. Profit What is profit? Business profit Profit under uncertainty Evidence on the usefulness of price level adjusted data 17. Revenue & Recognition Nature of revenue Recognition of revenue Guidance from standard setters Revenue recognition and measurement - standard setters\' current activities 18. Expenses and Matching Nature of expense Recognition criteria and matching Criticisms of matching 19. Social and Environmental Reporting What is social and environmental reporting? What motivates corporate social responsibility? A theoretical framework for corporate social responsibility Social and environmental reporting Accounting and reporting issues |
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2010
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