||||'What appears from reading this excellent book is that the accounting field, through its literature and practice, has well reflected the richness of the discipline by presenting a spectrum of images, foundations, approaches, methodologies, structures
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices.
The global financial crisis has also led to a new found...
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