Scott, William R. 1931-
Financial accounting theory / William R. Scott. - 6th ed. - Toronto : Pearson Canada, c2012. - xviii, 571 p. : ill. ; 25 cm.
1 Introduction [Note: Chapter 1 index revisions not track changed] 2 Accounting Under Ideal Conditions 3 The Decision Usefulness Approach to Financial Reporting 4 Efficient Securities Markets 5 The Information Approach to Decision Usefulness 6 The Measurement Approach to Decision Usefulness 7 Measurement Applications [Note: Chapter 7 not track changed] 8 Economic Consequences and Positive Accounting Theory 9 An Analysis of Conflict 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues [Note: Chapter 12 not track-changed] 13 Standard Setting: Political Issues Bibliography Index.
Written in a friendly style with clear explanations, Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards.
9780135119150 (hbk.)
Accounting--Textbooks.
Accounting--Canada--Textbooks.
657
Financial accounting theory / William R. Scott. - 6th ed. - Toronto : Pearson Canada, c2012. - xviii, 571 p. : ill. ; 25 cm.
1 Introduction [Note: Chapter 1 index revisions not track changed] 2 Accounting Under Ideal Conditions 3 The Decision Usefulness Approach to Financial Reporting 4 Efficient Securities Markets 5 The Information Approach to Decision Usefulness 6 The Measurement Approach to Decision Usefulness 7 Measurement Applications [Note: Chapter 7 not track changed] 8 Economic Consequences and Positive Accounting Theory 9 An Analysis of Conflict 10 Executive Compensation 11 Earnings Management 12 Standard Setting: Economic Issues [Note: Chapter 12 not track-changed] 13 Standard Setting: Political Issues Bibliography Index.
Written in a friendly style with clear explanations, Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards.
9780135119150 (hbk.)
Accounting--Textbooks.
Accounting--Canada--Textbooks.
657