Easy Education Bangladesh

Accounting Theory

By EEBD-A.Hasan Categories: BBA 4th year
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Course Content

Chapter-1 Development of Accounting Theory

Chapter-2 Conceptual Framework of Accounting & Reporting

CHapter-3 Agency Theory and Need for Accounting

Chapter-4 Signaling Theory and Accounting Information, COntingecy Theory, Institution Theory, Asymmetry of Information Theory, Bounded Rationality Theyry and The theory of Knowldege
Signaling Theory and Accounting Information, COntingecy Theory, Institution Theory, Asymmetry of Information Theory, Bounded Rationality Theyry and The theory of Knowldege

Chapter-5 Income concept
Accounting and economic Income , Hick's Theory of Income, Capital Maintence, Hayek's capiatl Maintance.

Chapter-6 Hidden Cost of Control

Chapter-7 Earnings Management
Earnings Forecast Model, Smoothing and Big Bath

Chapter-8 Incentive Scheme

Chapter-9 Contingencies and Disclouser, IAS-37

Chapter-10 Fair Value Measuremnet, IFRS-13

Chapter-11 Accounting Convenants and Loan Agreement

Chapter-12 Capital Structure

Chapter-13 Test of Uses of Accounting Information

Chapter-14 Intangibles

Chapter-15 Valuation

Chapter-16 Regulation

Suggetion 2026

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