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Financial Accounting Theory 3e
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Table of Contents
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Student Edition
Instructor Edition
Financial Accounting Theory, 3/e

Craig Deegan, RMIT

ISBN: 0070277265
Copyright year: 2009

Table of Contents



1 Introduction to financial accounting theory 2
2 The financial reporting environment 32
3 The regulation of financial accounting 56
4 International accounting 104
5 Normative theories of accounting—the case of accounting for changing prices 162
6 Normative theories of accounting—the case of conceptual framework projects 208
7 Positive Accounting Theory 254
8 Unregulated corporate reporting decisions: considerations of systems-oriented theories 318
9 Extended systems of accounting—the incorporation of social and environmental factors within external reporting 378
10 Reactions of capital markets to financial reporting 458
11 Reactions of individuals to financial reporting: an examination of behavioural research 500
12 Critical perspectives of accounting 526
 Index 559

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