Applied Accounting Theory

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Paper Code : 312501	——	Credits : 4	Class Hours :120 hrs.
Paper Title :	Applied Accounting Theory: 6201

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Chapter-1 Development of Accounting Theory
: Historical development. Signaling theory and accounting information. Recent development in accounting research.

Chapter-2 Conceptual Framework of Accounting and Reporting
Disclosure requirements, regulatory bodies, IAS and IFRS.

Chapter-3 Agency theory and need for accounting.

Chapter-4 Income Concepts
Accounting and economic income, Hick’s theory of income. Income concepts: capital maintenance, Hayek’s capital maintenance.

Chapter-5 Control and Organization
Corporate governance, Marx and Weberian sociology and need for control, human diversity and need for control, accountability and control, hidden costs of control.

Chapter-6 Earnings Management
Earnings forecast model, smoothing and big bath. Accounting covenants and loan agreement, debt capital and quality of earnings.

Chapter-7 Incentive Schemes
Profit sharing, share ownership, share options, income inequality, discipline in managerial remuneration, accounting for share options (IFRS2).

Chapter-8 Intangibles
Goodwill, copyrights, patents, brands, trademarks, R&D, IAS 38.

Chapter-9 Valuation
Cost, replacement cost, allocation, appraised value, market value, present value, arbitrary valuation, Tobin’s Q, equity valuation based on financial information, valuation of business for merger, valuation models.

Chapter-10 Test of Uses of Accounting Information
Market efficiency, CAPM.

Chapter-11 Fair value measurement, IFRS 13.

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About Course

Course Content

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Chapter-1 Development of Accounting Theory
: Historical development. Signaling theory and accounting information. Recent development in accounting research.

Chapter-2 Conceptual Framework of Accounting and Reporting
Disclosure requirements, regulatory bodies, IAS and IFRS.

Chapter-3 Agency theory and need for accounting.

Chapter-4 Income Concepts
Accounting and economic income, Hick’s theory of income. Income concepts: capital maintenance, Hayek’s capital maintenance.

Chapter-5 Control and Organization
Corporate governance, Marx and Weberian sociology and need for control, human diversity and need for control, accountability and control, hidden costs of control.

Chapter-6 Earnings Management
Earnings forecast model, smoothing and big bath. Accounting covenants and loan agreement, debt capital and quality of earnings.

Class Brief

Class-1 Requiremnets 1-7

Class-2 Requirements 8-15

Class-3 Requirements 16-27

Chapter-7 Incentive Schemes
Profit sharing, share ownership, share options, income inequality, discipline in managerial remuneration, accounting for share options (IFRS2).

Chapter-8 Intangibles
Goodwill, copyrights, patents, brands, trademarks, R&D, IAS 38.

Class Brief

Class-1 Requirements 1-6

Class-2 Requirements 7-11

Chapter-9 Valuation
Cost, replacement cost, allocation, appraised value, market value, present value, arbitrary valuation, Tobin’s Q, equity valuation based on financial information, valuation of business for merger, valuation models.

Class Brief

Class-1 Requirements 1-8

Class-2 Requirements 9-15

Class-3 Requirements 16-21

Chapter-10 Test of Uses of Accounting Information
Market efficiency, CAPM.

Class Brief

Class-1 Requirement 1-6

Class-2 Requirements 7-14

Chapter-11 Fair value measurement, IFRS 13.

Class Brief

Class-1 Requirements 1-8

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Developed by Shakil Khan.

About Course

Course Content

Support Groups

Whats apps

Chapter-1 Development of Accounting Theory : Historical development. Signaling theory and accounting information. Recent development in accounting research.

Chapter-2 Conceptual Framework of Accounting and Reporting Disclosure requirements, regulatory bodies, IAS and IFRS.

Chapter-3 Agency theory and need for accounting.

Chapter-4 Income Concepts Accounting and economic income, Hick’s theory of income. Income concepts: capital maintenance, Hayek’s capital maintenance.

Chapter-5 Control and Organization Corporate governance, Marx and Weberian sociology and need for control, human diversity and need for control, accountability and control, hidden costs of control.

Chapter-6 Earnings Management Earnings forecast model, smoothing and big bath. Accounting covenants and loan agreement, debt capital and quality of earnings.

Class Brief

Class-1 Requiremnets 1-7

Class-2 Requirements 8-15

Class-3 Requirements 16-27

Chapter-7 Incentive Schemes Profit sharing, share ownership, share options, income inequality, discipline in managerial remuneration, accounting for share options (IFRS2).

Chapter-8 Intangibles Goodwill, copyrights, patents, brands, trademarks, R&D, IAS 38.

Class Brief

Class-1 Requirements 1-6

Class-2 Requirements 7-11

Chapter-9 Valuation Cost, replacement cost, allocation, appraised value, market value, present value, arbitrary valuation, Tobin’s Q, equity valuation based on financial information, valuation of business for merger, valuation models.

Class Brief

Class-1 Requirements 1-8

Class-2 Requirements 9-15

Class-3 Requirements 16-21

Chapter-10 Test of Uses of Accounting Information Market efficiency, CAPM.

Class Brief

Class-1 Requirement 1-6

Class-2 Requirements 7-14

Chapter-11 Fair value measurement, IFRS 13.

Class Brief

Class-1 Requirements 1-8

Student Ratings & Reviews

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Chapter-1 Development of Accounting Theory
: Historical development. Signaling theory and accounting information. Recent development in accounting research.

Chapter-2 Conceptual Framework of Accounting and Reporting
Disclosure requirements, regulatory bodies, IAS and IFRS.

Chapter-4 Income Concepts
Accounting and economic income, Hick’s theory of income. Income concepts: capital maintenance, Hayek’s capital maintenance.

Chapter-5 Control and Organization
Corporate governance, Marx and Weberian sociology and need for control, human diversity and need for control, accountability and control, hidden costs of control.

Chapter-6 Earnings Management
Earnings forecast model, smoothing and big bath. Accounting covenants and loan agreement, debt capital and quality of earnings.

Chapter-7 Incentive Schemes
Profit sharing, share ownership, share options, income inequality, discipline in managerial remuneration, accounting for share options (IFRS2).

Chapter-8 Intangibles
Goodwill, copyrights, patents, brands, trademarks, R&D, IAS 38.

Chapter-9 Valuation
Cost, replacement cost, allocation, appraised value, market value, present value, arbitrary valuation, Tobin’s Q, equity valuation based on financial information, valuation of business for merger, valuation models.

Chapter-10 Test of Uses of Accounting Information
Market efficiency, CAPM.