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Accounting theory 4

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This document summarizes key aspects of financial reporting and accounting standards from Chapter 2 of Craig Deegan's 3rd edition textbook on financial accounting theory. It discusses the diverse users of accounting information, the financial statements that are produced, and the need for both users and preparers to have an understanding of accounting standards and principles. It also summarizes arguments for and against regulating financial accounting and setting accounting standards publicly versus privately.

BusinessWirtschaft & Finanzen
1 von 17
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]

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Accounting theory 4

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