Gerard Ilott
22 SlideShares 5 Abonné
Mots-clés
accounting disclosures structuralist poststructuralist critical theory heuristics behavioural theory emh accounting disclosures
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3.1 A brief history of IFRS

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3.3 IFRS harmonisation vs standardisation

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Normative theories of accounting what and why

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Value and measurement

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Theories for value

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LO 5.1: Explain what a conceptual framework is

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LO5.2: Common elements in the conceptual frameworks

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LO6.1: Define positive accounting theory and explain its development

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LO6.2: Explain how agency-contracting and political costs are important

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LO6.3: Explain the beneficial applications of Positive Accounting Theory

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LO 7.1 Explain how stakeholders can influence a firm's accounting policy regarding voluntary disclosures

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LO 7.2+3 1 Legitimacy theory

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LO 7.2+3 2 Stakeholder theory

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LO 7.2+3 3 Institutional theory

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LO 8.1 Describe the history and development of social and environmental reporting

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LO 8.2 Describe the stages of social and environmental reporting

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LO 8.3 Explain the current initiatives in environmental and

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LO 9.1 Explain how the efficient market hypothesis can explain and predict market behaviour

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LO 9.2 Use the Brunswik lens model to explain how individuals interpret accounting information

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LO 9.3 Explain how heuristics are used in unstructured decision making

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LO 10.1 Explain the critical theorists’ arguments that financial

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LO 10.2 Have a broad understanding of perspectives which challenge

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Mots-clés
accounting disclosures structuralist poststructuralist critical theory heuristics behavioural theory emh accounting disclosures
Tout plus