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Accounting Theory

This class was created by Brainscape user Rebecca Campbell. Visit their profile to learn more about the creator.

By: Rebecca Campbell
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Decks in this class (12)

Exercise Judgement
Authoritative statements that gui...,
The system by which corporations ...,
Business practices that benefit s...
19  cards
Definition and Recognition
What are the four problems critic...,
Example of the conceptual framewo...,
Definition criteria for property ...
14  cards
Measurement
How is measurement generally perc...,
Why are different measurement sys...,
Why is there choice in accounting
17  cards
Accounting Policy Decision Model
Steps for a basic accounting poli...,
What is,
What recognition exemptions exist...
5  cards
Role of Ethics
What are ethics,
What are the five fundamental pri...,
What are the five threats to the ...
10  cards
Economic Consequences
What is a normative theory,
What is a positive theory,
What is a positive accounting theory
22  cards
Capital Market Research
What are share markets also refer...,
What is mechanistic hypothesis,
What is the efficient market hypo...
6  cards
Social and Environmental Reporting
What is social and environmental ...,
What do entities typically includ...,
What is a triple bottom line or s...
10  cards
Judgement part b
What are the four components of a...,
Define the definition component,
Define the recognition component
5  cards
Other
Where does aasb 116 require asset...,
Where does aasb 116 require asset...,
What is the title for aasb 116
27  cards
Conceptual Framework
What are the 2 fundamental qualit...,
What are the 4 enhancing qualitat...,
What is th definition of an asset...
7  cards
AASB revision
What is the title of aasb 16,
What is a lease,
What is the recognition component...
9  cards

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Accounting Theory

  • Class purpose General learning

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