Materi.docx

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Materi Understanding An Introduction to Accounting Theory and Accounting Research Accounting Theory Construction, The Economics of Financial Reporting Regulation Postulates, Principles, and Concepts The Search of Objective A Conceptual Framework- FASB, IASB, dan PSAK Measurement Theory Measurement Application Usefulness of Accounting Information to Investors and Creditors Uniformity and Disclosure The Balance Sheet Assets Liabilities and owners’equity The Income Statement Revenue Expenses Positive Accounting Theory Positive Accounting Theory Capital Market Research The Value Relevance of Accounting Information The Efficient Contracting Approach to Decision Usefulness Earnings Management Behavioural Research in Accounting Emerging issues in accounting and auditing

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