Financial accounting theory
著者
書誌事項
Financial accounting theory
Pearson, c2015
7th ed
- : bound
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注記
Includes bibliographical references (p. [573]-595) and index
内容説明・目次
内容説明
Financial Accounting Theory provides a thorough presentation of financial accounting theories.
This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
目次
Chapter 1 Introduction
Chapter 2 Accounting Under Ideal Conditions
Chapter 3 The Decision Usefulness Approach to Financial Reporting
Chapter 4 Efficient Securities Markets
Chapter 5 The Value Relevance of Accounting Information
Chapter 6 The Measurement Approach to Decision Usefulness
Chapter 7 Measurement Applications 239
Chapter 8 The Efficient Contracting Approach to Decision Usefulness
Chapter 9 An Analysis of Conflict
Chapter 10 Executive Compensation
Chapter 11 Earnings Management
Chapter 12 Standard Setting: Economic Issues
Chapter 13 Standard Setting: Political Issues
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