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Financial Accounting Theory Craig Deegan, 3 rd edition Prepared by: Dewan Mahboob Hossain, Assistant Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh
Chapter 1: Introduction to financial accounting theory ,[object Object],[object Object],[object Object],[object Object],[object Object]
Theory ,[object Object],[object Object],[object Object]
Theories of accounting ,[object Object],[object Object],[object Object],[object Object]
Why important? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Theories of accounting: overview ,[object Object],[object Object],[object Object],[object Object]
Induction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
1920s to 1960s: based on observations ,[object Object],[object Object],[object Object],[object Object]
1960s and 1970s ,[object Object],[object Object],[object Object]
Mid to late 1970s ,[object Object],[object Object],[object Object],[object Object]
PAT ,[object Object]
Can we prove a theory? ,[object Object],[object Object],[object Object],[object Object]
Logic and evidence ,[object Object],[object Object],[object Object],[object Object],[object Object]
Logical deduction ,[object Object],[object Object],[object Object],[object Object]
Logical deduction ,[object Object],[object Object],[object Object],[object Object],[object Object]

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Accounting theory 3

  • 1. Financial Accounting Theory Craig Deegan, 3 rd edition Prepared by: Dewan Mahboob Hossain, Assistant Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh
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