Financial accounting theory

Author(s)

• Scott, William R. (William Robert)

Bibliographic Information

Financial accounting theory

William R. Scott

Pearson Canada, c2012

6th ed

Note

Bibliography: p. [533]-552

Includes index

Description and Table of Contents

Description

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.

Table of Contents

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

by "Nielsen BookData"

Details

• NCID: BB0612748X
• ISBN:
  • 9780135119150
• Country Code: cn
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Toronto
• Pages/Volumes: xviii, 571 p.
• Size: 24 cm
• Classification:
  • DC21 : 657.044
• Subject Headings:
  • LCSH : Accounting