Positive Accounting Theory and Policy Selection

By Hercules Bantas
$0.99 Rating: Not yet rated.
Published: Oct. 23, 2012
Words: 3,379 (approximate)
Language: English
ISBN: 9781301408214

Short description

Many accounting practices and procedures have their foundation in positive accounting theory. This essay-length study guide explains the major tenets of positive accounting theory in plain language, and then explains how it influences accounting policy selection. Subjects covered in the discussion include positive and normative accounting theories, as well as ex post and ex ante procedures.

Extended description

Many accounting practices and procedures have their foundation in positive accounting theory. This essay-length study guide explains the major tenets of positive accounting theory in simple to understand language, and then explains how it influences accounting policy selection. Subjects covered in the discussion include positive and normative accounting theories, as well as ex post and ex ante procedures. Examples using intangible assets and financial instruments show how it all works.

Tags

university, finance, accounting, college, essay, positive, economic

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