Financial accounting theory

著者

• Scott, William R. (William Robert)

書誌事項

Financial accounting theory

William R. Scott

Pearson Canada, c2012

6th ed

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

「Nielsen BookData」 より

• NII書誌ID(NCID): BB0612748X
• ISBN:
  • 9780135119150
• 出版国コード: cn
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Toronto
• ページ数/冊数: xviii, 571 p.
• 大きさ: 24 cm
• 分類:
  • DC21 : 657.044
• 件名:
  • LCSH : Accounting