Financial accounting theory
著者
書誌事項
Financial accounting theory
Prentice Hall, c2003
3rd ed
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注記
Previous ed.: 2000
Includes bibliographical references (p. 484-498) and index
内容説明・目次
内容説明
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
目次
1. Introduction. 2. Accounting Under Ideal Conditions. 3. The Decision Usefulness Approach to Financial Reporting. 4. Efficient Securities Markets. 5. The Information Perspective on Decision Usefulness. 6. The Measurement Perspective on Decision Usefulness. 7. Measurement Perspective Applications. 8. Economic Consequences and Positive Accounting Theory. 9. An Analysis of Conflict. 10. Executive Compensation. 11. Earnings Management. 12. Standard Setting: Economic Issues. 13. Standard Setting: Political Issues. Bibliography. Index.
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