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Accounting5. Normative theories of accounting 1: The case of accounting forchanging prices6. Normative theories of accounting 2: the case of conceptual frameworkprojects7. Positive Accounting Theory8. Unregulated corporate reporting decisions: Considerations ofsystems oriented theories9. Extended systems of accounting: The incorporation of social andenvironmental factors within external reporting10. Reactions of capital markets to financial reporting11. Reactions of individuals to financial reporting: an examination ofbehavioural research12. Critical Perspectives of AccountingFINANCIAL ACCOUNTING THEORY3rd EditionBy Craig Deegan, University of Southern Queensland2009ISBN: 9780070277267McGraw-Hill Australia Titlewww.mhhe.com/au/deegantheory3ePresenting accounting theory as a vibrant, relevant topic in a changingworld, this text has established itself as the market leader in Australiaand New Zealand. The third edition retains core strengths that appealboth to academics and students; critical evaluation, a writing style thatis easy to read and understand, and a balanced discussion of differenttheories of accounting to stimulate student interest. Contemporaryexamples and questions have been included and other content (suchas the topic of international accounting) extensively updated. Withtwelve chapters that are arranged in a logical sequence, this text isideally suited for one-semester subjects. It is also an ideal text forthose undertaking further research at post graduate levels; comprehensiveinternal referencing guides point the reader to undertakefurther reading or investigate aspects at a deeper level.Contents1 Introduction to financial accounting theory2 The financial reporting environment3 The regulation of financial accounting4 International accounting5 Normative theories of accounting: the case of accounting forchanging prices6 Normative theories of accounting: the case of conceptual frameworkprojects7 Positive Accounting Theory8 Unregulated corporate reporting decisions: considerations ofsystems-oriented theories9 Extended systems of accounting: the incorporation of social andenvironmental factors within external reporting10 Reactions of capital markets to financial reporting11 Reactions of individuals to financial reporting: an examination ofbehavioural research12 Critical perspectives of accountingIndexInternational AccountingInternational editionNEW *9780078110955*2012 (April 2011) / 816 pagesISBN: 9780078110955ISBN: 9780071086318 [IE]www.mhhe.com/doupnik3eINTERNATIONALACCOUNTING3rd EditionBy Timothy Doupnik, University of South Carolinaand Hector Perera, Massey UniversityThe Third Edition of International Accounting provides an overview ofthe broadly defined area of international accounting, but also focuseson the accounting issues related to international business activitiesand foreign operations. This edition also includes substantiallyupdated coverage of the International Accounting Standards Board(IASB) and International Financial Reporting Standards (IFRS). Theunique benefits of this textbook include its up-to-date coverage ofrelevant material, extensive numerical examples provided in mostchapters, two chapters devoted to the application of InternationalFinancial Reporting Standards (IFRS), and coverage of nontraditionalbut important topics such as strategic accounting issues of multinationalcompanies, international corporate governance, and corporatesocial responsibility reporting.New to this editionIFRS: Two chapters on International Financial Reporting Standards(IFRS), including numerical examples demonstrating majordifferences between IFRS and U.S. GAAP and their implications forfinancial statements.Recent Developments: Detailed discussion on the most recentdevelopments in the area of international harmonization/convergenceof financial reporting standards.Financial Reporting Issues: Numerous excerpts from recentannual reports to demonstrate differences in financial reporting practicesacross countries and to demonstrate financial reporting issuesespecially relevant for multinational corporations.ContentsChapter 1: Introduction to International AccountingChapter 2: Worldwide Accounting DiversityChapter 3: International Convergence of Financial ReportingChapter 4: International Financial Reporting Standards: Part IChapter 5: International Financial Reporting Standards: Part IIChapter 6: Comparative AccountingChapter 7: Foreign Currency Transactions and Hedging ForeignExchange RiskChapter 8: Translation of Foreign Currency Financial StatementsChapter 9: Additional Financial Reporting IssuesChapter 10: Analysis of Foreign Financial StatementsChapter 11: International TaxationChapter 12: International Transfer PricingChapter 13: Strategic Accounting Issues in Multinational CorporationsChapter 14: Comparative International Auditing and CorporateGovernance55