'Positive accounting theory' diaporamas de présentation

Economic Consequences and Positive Accounting Theory

951 views • 58 slides

Lecture 7 Making Financial Reporting Decisions Critique of Positive Accounting Theories

Lecture 7 Making Financial Reporting Decisions Critique of Positive Accounting Theories. Making Financial Reporting Decisions. Modules 3, 4 & 5 deal with theoretical frameworks related to making financial reporting decisions. How do I make financial reporting decisions?. Lecture Overview.

521 views • 33 slides

Chapter 3

365 views • 25 slides

?????????

?????????. ???????????? ???. Role of Accounting Information. ? Stewardship Perspective ? Informational Perspective Market-based Research Positive accounting. Stewardship Perspective. Basic Assumption: Accounting Earnings = Economic Earnings

264 views • 14 slides