This text covers the most widely accepted accounting theories and is written for third year accounting theory undergraduate and postgraduate courses. Beginning with an overview of various financial reporting decisions that entities face, it outlines reporting that is regulated and unregulated.
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Craig Deegan, BCom (UNSW), MCom (Hons)(UNSW), PhD (UQ), FCA is Professor of Accounting and Director of Research in the School of Accounting and Law at RMIT University in Melbourne. He has taught at Australian universities for fourteen years in both undergraduate and postgraduate courses and has presented lectures internationally within the United States, England, Wales, Scotland, Malaysia, Singapore, South Africa, New Zealand and China.
Jeffrey Unerman is Professor of Accounting and Corporate Accountability at the School of Management, Royal Holloway, University of London.
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