Accounting Theory Flashcards

Decks in this Class (9):

• Topic 1 Accounting Policy Decisions

  Topic 1 - Accounting Policy Decisions

  Sample Cards:

  identify the four fundamental components,

  outline the role of accounting regulatio,

  what is the difference between positive
  17 Cards
  Preview Flashcards
• Topic 2 Regulatory Context

  Topic 2 - Regulatory Context

  Sample Cards:

  explain the role of the true and fair re,

  what are the fundamental qualitative cha,

  on what aspect does the corporations act
  18 Cards
  Preview Flashcards
• Topic 3 Definition And Recognition

  Topic 3 - Definition and Recognition

  Sample Cards:

  what is the definition of an assets,

  when should an asset be recognised,

  in which area of an assets definition an
  28 Cards
  Preview Flashcards
• Topic 4 Measurement And Disclosure

  Topic 4 - Measurement and Disclosure

  Sample Cards:

  what is the common perception of account,

  where is there choice in accounting 2,

  why do we measure 5
  38 Cards
  Preview Flashcards
• Topic 7 Economic Consequences Agency The

  Topic 7 - Economic Consequences - Agency Theory

  Sample Cards:

  what is the nexus of contracts theory,

  to what extent do accounting numbers rep,

  what are the two main factors of conside
  48 Cards
  Preview Flashcards
• Topic 9 Social Environmental Reporting

  Topic 9 - SOCIAL & ENVIRONMENTAL REPORTING

  Sample Cards:

  which industries have the best corporate,

  what are 6 examples of assurance and oth,

  what is the emissions trading scheme and
  26 Cards
  Preview Flashcards
• Topic 8 Capital Markets Research

  Topic 8 - CAPITAL MARKETS RESEARCH

  Sample Cards:

  describe normative theories,

  what were 3 major contribution of normat,

  describe positive theories
  27 Cards
  Preview Flashcards
• Topic 6 Role Of Ethics Accounting Policy

  Topic 6 - Role of Ethics: Accounting Policy Choice

  Sample Cards:

  why ethics matters 4,

  what is ethics and what is ethics accord,

  is ethics a all relative to own morals s
  26 Cards
  Preview Flashcards
• Topic 5 Applying The Accounting Policy D

  Topic 5 - Applying the Accounting Policy Decision Model

  Sample Cards:

  what are the 4 components of accounting
  1 Cards
  Preview Flashcards