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Table Of Contents

Course objective
Development of accounting theory
Accounting theory timeline
Stages of major development
1800 -1955: General scientific period
1956 -1970: Normative period
1970s: Specific scientific theory period
Example -Bonus plan hypothesis
1980s: Behavioural accounting theory period
Example - Behavioural accounting theory
1990s: Conceptual framework period
Conceptual Framework of Accounting
2000s: Mixed development period
Current structure of the IASB
IASC Foundation
IFRS, IAS and Interpretations
Accounting standards setting in Hong Kong
Textbook objective
Organization of the textbook
Figure 1.1 -Organization of the book
Determination of fair value - Fair value hierarchy
Current value-based accounting
Information asymmetry
Role of financial reporting
Enron Corp
Enron Corp -Background
Enron Corp -Lessons
Organization of Chapter 2
Ideal conditions of certainty
Example 2.1 - Present value model under certainty
Ideal conditions of uncertainty
Example - Ideal conditions of uncertainty
Lack of ideal conditions
Implications of lack of ideal conditions
Fair value accounting
Reserve recognition accounting (RRA)
Reserve recognition accounting
Asset valuation is equivalent to income recognition
The challenge of historical cost accounting
Assignment questions
Reference 1
Reference 2
Reference 3
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Module 1 - Handout 5e[1]

Module 1 - Handout 5e[1]

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Published by pi_31415

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Published by: pi_31415 on Oct 31, 2010
Copyright:Attribution Non-commercial


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