Accounting Theory
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
Chapter-5 Income concept
Chapter-6 Hidden Cost of Control
Chapter-7 Earnings Management
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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