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financial accounting theory by Craig Degan 3rd edition chapter 2 prepared by: Dewan Mahbood Hossain Assistant Professor, dept. of A.I.S UNIVERSITY OF DHAKA

BusinessEconomy & Finance
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Financial Accounting Theory Craig Deegan 3 rd edition Chapter 2: The Financial Reporting Environment Prepared By: Dewan Mahboob Hossain; University of Dhaka.
Users of accounting information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Statements ,[object Object],[object Object],[object Object],[object Object],[object Object]
Users’ understanding and knowledge ,[object Object],[object Object],[object Object],[object Object]
Users’ knowledge ,[object Object],[object Object]
Highlighting points in the annual reports ,[object Object],[object Object]
Information rights of the external users ,[object Object],[object Object],[object Object],[object Object],[object Object]
Regulation ,[object Object],[object Object]
The rationale for regulating financial accounting practice ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Arguments against regulation ,[object Object],[object Object],[object Object],[object Object]
Public interest theory ,[object Object],[object Object]
Capture theory ,[object Object],[object Object]
Economic/private interest group theory ,[object Object],[object Object]
Accounting standards: should be set privately or publicly? ,[object Object],[object Object],[object Object],[object Object]
Professional judgment in financial accounting ,[object Object],[object Object],[object Object],[object Object],[object Object]
How powerful is the accountant? ,[object Object],[object Object],[object Object],[object Object]
So…why powerful? ,[object Object],[object Object]

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  • 1. Financial Accounting Theory Craig Deegan 3 rd edition Chapter 2: The Financial Reporting Environment Prepared By: Dewan Mahboob Hossain; University of Dhaka.
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