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ACC 302 Accounting Theory: Reading list

ACC 302 Accounting Theory

Department: BSc Accounting and Finance

Module Description: The aim of the module is to develop the student’s abilities to analyse and evaluate the alternative measurement systems which may be selected for financial reporting. On completion of the module, students will be able to describe and explain the origins of the conceptual framework approach to financial reporting; understand the characteristics of different depreciation methods, and demonstrate ability in analysing financial statements using a comprehensive range of tools and techniques.

Module texts

  • Alexander, D., Britton, A., and Jorissen, A. (2023). International financial reporting and analysis. 9th edn. Cengage Learning.

Recommended readings

  • Accounting Standards Committee (ASC). (1974). Provisional Statement of Standard Accounting Practice (PSSAP) No. 7: Accounting for Changes in the Purchasing Power of Money. London: Accounting Standards Committee (ASC).

  • Accounting Standards Committee (ASC). Statement of Standard Accounting.

  • IFRS, 2010_ Recent Publications.

  • Practice No. 16: Current Cost Accounting, Accounting Standards Committee (ASC): London, 1980.

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