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An overview of normative theories of accounting From  Deegan, C. and  Samkin, G.,  Financial Accounting.  McGraw-Hill Irwin, New York & Kam, V. (1990),  Accounting Theory,  2 nd  edition, John Wiley & Sons, NY. Prepared By: Dewan Mahboob Hossain Assistant Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.
Conventional Accounting: Basic Concepts  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Objectives of accounting ,[object Object],[object Object]
Normative accounting theories ,[object Object],[object Object]
Normative theories ,[object Object],[object Object],[object Object],[object Object]
Normative accounting theories ,[object Object],[object Object],[object Object],[object Object],[object Object]
Historical cost accounting: Why important?  ,[object Object],[object Object]
Historical cost accounting: Why important? (contd….) ,[object Object]
Historical cost accounting: Why important? (contd….) ,[object Object],[object Object]
Historical cost accounting: Why important? (contd….) ,[object Object]
Historical cost accounting: limitations  ,[object Object],[object Object]
Historical cost accounting: limitations ,[object Object]
Current cost accounting ,[object Object],[object Object],[object Object]
Current cost accounting illustrated ,[object Object],[object Object],[object Object],[object Object]
Current cost accounting illustrated ,[object Object]
Current cost accounting illustrated ,[object Object],[object Object],[object Object]
Current cost accounting illustrated ,[object Object],[object Object]
Current cost accounting illustrated ,[object Object]
Exit price accounting ,[object Object],[object Object],[object Object],[object Object]
Exit price accounting (contd..) ,[object Object]
Exit price accounting (contd..) ,[object Object],[object Object],[object Object],[object Object]
Capacity to adapt ,[object Object],[object Object]
Exit price accounting (contd..) ,[object Object],[object Object],[object Object]
Exit price accounting (contd..) ,[object Object],[object Object],[object Object]
Exit price accounting (contd..) ,[object Object],[object Object],[object Object]
Exit price accounting (contd..) ,[object Object],[object Object],[object Object]
Criticism of exit price accounting  ,[object Object],[object Object]
Deprival-value accounting ,[object Object],[object Object]
Deprival-value accounting ,[object Object],[object Object],[object Object],[object Object]

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Accounting theory 8

  • 1. An overview of normative theories of accounting From Deegan, C. and Samkin, G., Financial Accounting. McGraw-Hill Irwin, New York & Kam, V. (1990), Accounting Theory, 2 nd edition, John Wiley & Sons, NY. Prepared By: Dewan Mahboob Hossain Assistant Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh.
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