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Financial Accounting Theory
 

Financial Accounting Theory

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Financial Accounting theory provides theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. As you head into your professional career in Accounting, it will be important for you to understand both the relevant theories and their importance for financial reporting. This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting. You will also learn how to evaluate financial reporting from the standpoints of both financial accountants and management.
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