000			01636nam a22002291a 4500
999			_c21093 _d21093
001			53952
020			_a9780135119150 (hbk.)
040			_aIiNdDKA
082	0	4	_a657
100	1		_aScott, William R. _d1931- _961725
245	1	0	_aFinancial accounting theory / _cWilliam R. Scott.
250			_a6th ed.
260			_aToronto : _bPearson Canada, _cc2012.
300			_axviii, 571 p. : _bill. ; _c25 cm.
504			_aIncludes bibliographical references and index.
505	0		_a1 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.
520			_aWritten 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.
650		0	_aAccounting _vTextbooks. _93151
650		0	_aAccounting _zCanada _vTextbooks. _961726
856			_uhttps://uowd.box.com/s/qdx613oayelxd8vc9y3jc9avkl78hiqw _zLocation Map
942			_cREGULAR _2ddc