Advanced Financial Accounting Theory. Concepts, Precepts & Principles.

      Аннотация: The book focused on advanced financial accounting theory. The book is a contribution to knowledge to existing literature on Advanced Financial Accounting Theory (AFAT). It is a useful tool to professionals, practitioners and consultants in the field of Accountancy and a companion to PhD and MSc. students of Accounting in various institutions of higher learning all over the world, because of its simplicity of language and scope of coverage. The book is also useful to undergraduates who want to appreciate the theories behind the accounting figures.

Ключевые слова: Accounting, Theories, principles, Convention, Concepts, postulates, Inductive, Financial reporting, characteristics, present values, assets pricing models.