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Financial accounting theory / William R. Scott.

By: Material type: TextTextPublication details: Toronto : Pearson/Prentice Hall, c2012.Edition: 5th edDescription: xii, 546 p. : ill. ; 24 cmISBN:
  • 9780135119150
Subject(s): DDC classification:
  • 657   22
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.
Summary: 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.
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Holdings
Item type Current library Call number Copy number Status Date due Barcode
Books Books Main library General Stacks 657 / SC.F 2012 (Browse shelf(Opens below)) 1 Available 011578

Includes bibliographical references (p. [513]-530) and index.

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.

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.

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