Accounting Standards and Regulation - Financial Accounting Theory | Lecture Notes - YNetStudyHub
Financial Accounting Theory

Accounting Standards and Regulation

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Examine the role of accounting standards-setting bodies such as the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), as well as the regulatory environment that governs financial reporting.

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Unit Syllabus 9 Topics
1
Introduction to Financial Accounting Theory
Historical Development of Financial Accounting Theory
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Conceptual Framework of Financial Accounting
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Accounting Standards and Regulation
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Agency Theory and Financial Reporting
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Positive Accounting Theory
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Normative Theories of Accounting
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Critiques of Financial Accounting Theory
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Emerging Trends in Financial Accounting Theory
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