Accounting Theory 'Distinction' Course Notes

Description

Detailed, clean, 35 page Accounting Theory 'Distinction' course notes, provided in conjunction with AASB standards and references. These notes have been created using the prescribed Accounting Theory textbook, course readings, accounting standards, lectures, and tutorials. Topics include: - Key Issues in Accounting for a Transaction. - True & Fair View. - Principles vs Rules Based Standards. - Role of Theory in Accounting Policy Decisions. - Definition & Recognition. - Measurement & Disclosure. - Choosing Accounting Policy. - Ethics in Accounting. - Economic Consequences of Accounting Policy Choice. - Capital Markets Research. - Social & Environmental Reporting.