Accounting theory 4

Financial Accounting Theory Craig Deegan 3 rd edition Chapter 2: The Financial Reporting Environment Prepared By: Dewan Mahboob Hossain; University of Dhaka.

Users of accounting information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Statements ,[object Object],[object Object],[object Object],[object Object],[object Object]

Users’ understanding and knowledge ,[object Object],[object Object],[object Object],[object Object]

Users’ knowledge ,[object Object],[object Object]

Highlighting points in the annual reports ,[object Object],[object Object]

Information rights of the external users ,[object Object],[object Object],[object Object],[object Object],[object Object]

Regulation ,[object Object],[object Object]

The rationale for regulating financial accounting practice ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Arguments against regulation ,[object Object],[object Object],[object Object],[object Object]

Public interest theory ,[object Object],[object Object]

Capture theory ,[object Object],[object Object]

Economic/private interest group theory ,[object Object],[object Object]

Accounting standards: should be set privately or publicly? ,[object Object],[object Object],[object Object],[object Object]

Professional judgment in financial accounting ,[object Object],[object Object],[object Object],[object Object],[object Object]

How powerful is the accountant? ,[object Object],[object Object],[object Object],[object Object]

So…why powerful? ,[object Object],[object Object]

Accounting theory 4

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