| 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 |