Advanced Financial Accounting

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Presentation transcript:

Advanced Financial Accounting Dr.S.S.Jadhav

Accounting theory Accounting Theory Political Factors Economic The Financial Accounting Environment Accounting Theory Political Factors Economic Conditions Accounting Policy Making Audit Function: Compliance of Practice with Accounting rules Accounting Practice Users of Accounting Data and Reports

Accounting Research Directions Decision Model Approach Capital Market Research Behavioral Research Agency Theory Information Economics

Research methodology Deductive Inductive Normative Descriptive

Accounting Postulates Going Concern Time Period Accounting Entity Monetary Unit

Measurement Principles Input-Oriented Output-Oriented Realization Matching Conservatism Disclosure Materiality Objectivity Comparability Consistency Uniformity