Financial accounting theory
著者
書誌事項
Financial accounting theory
Pearson Canada, c2012
6th ed
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注記
Bibliography: p. [533]-552
Includes 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.
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.
目次
Table of Contents
1 Introduction
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
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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