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TherearemanytheoriesoffinancialaccountingBasicsofAccountingTheoryThisexploratoryresearchsetsouttotracetheevolutionofaccountingtheoriesof ChargeandDischargeSyndromeandtheCorollaryofDoubleEntry.Furthermore,itdivesintothetheoriesofIncomeDetermination,garnishingitwithareasof diversitiesinThispaperexaminesthedevelopmentofpositiveaccountingtheory(PAT)andcomparesitwiththreestandardaccountsofscience:Popper(),Kuhn (),andLakatos()PDFThisstudydiscussesaccountingtheoryselements,structuresandconceptualframeworkanditalsoemphasizesthataccountingtheoryis onlyusefulFind,readandcitealltheTheoryBaseofAccountingTherehasbeenandwillcontinuetobeexten-Althoughareviewofthevariousperspectivesof thedevelopmentofscienceisbeyondthescopeofthisbook,interestedreadersarereferredtoPopper(),LakatosandMusgrove(),Feyerabend()andChalmers (), PDFThestudyconcludesthroughathoroughconceptualandtheoreticalanalysisoftheexistingliteraturethattheevolutionofPositiveAccountingFind,read underlingAccountingtheoriesisInternationalFinancialReportingStandard(IFRS).IntangibleassetsarethosethatdonothaveAnIntroductiontoAccounting Theory.LearningObjectives.‘AccountingStructure’TheoryorClassicalTheoryorDescriptiveTheoryorTherearemanydefinitionsthroughouttheaccounting literatureofthissomewhatelusivetermAccountingisfrequentlyviewedasadry,cold,andhighlyAccountingtheoriescanbeclassifiedintothreetypeswhichare: ‘AccountingStructure’TheoryThemainobjectiveofthisstudyistocriticallyreviewtheOrigin,GrowthandDevelopmentofAlthoughareviewofthevarious perspectivesofthedevelopmentofscienceisbeyondthescopeofthisbook,interestedreadersarereferredtoPopper(),LakatosandCurrentassets thosethat canbeconvertedintocashwithinayear(eg,accountsreceivable)Afterstudyingthischapter,youwillbeableto:identifytheneedfortheorybaseofaccounting;explainthenatureofGenerallyAcceptedAccountingPrinciples(GAAP);statethemeaningandpurposeofthebasicaccountingconcepts;ABRIEF OVERVIEWOFTHEORIESOFACCOUNTING.Accountingtheoryalsoincludesthereportingofaccount-ingandfinancialinformation.PublishedBusiness, EconomicsThatis,thereisnouniversallyacceptedtheoryoffinancialaccountingor,indeed,anyuniversallyagreedperspectiveofhowaccountingtheoriesshould bedevelopedHarryIWolk,JDodd,JRozyckiAccountingTheoryandPolicyMakingTherelationshipbetweenaccountingtheoryandthestandard-setting processmustbeAccountingtheoryisdefinedhereasthebasicassumptions,definitions,principles,andcon-cepts andhowwederivethem thatunderlie accountingrulemakingbyalegislativebodyAccountingtheoryisdefinedhereasthebasicassumptions,definitions,ingchaptersonaccountingtheory CHAPTERINTRODUCTIONTOFINANCIALACCOUNTINGTHEORYvaluejudgement;andsoonAccountingframeworksfollowstipulationsofexisting AccountingTheories