Scott, William R.    1931- <br/><br/>
Financial accounting theory /  
William R. Scott. 
 - 5th ed. 
 - Toronto :    Pearson/Prentice Hall,    c2012. 
 - xii, 546 p. :    ill. ;    24 cm. 
<br/><br/>Includes bibliographical references (p. [513]-530) and index. 
<br/><br/>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. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>9780135119150 
<br/><br/><label>LCCN: </label>2010455311 
<br/><br/><label>Subjects--Corporate Names: </label><br/>International Accounting Standards Board.
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting -- Textbooks.<br/>Accounting -- Canada -- Textbooks.
<br/><br/><label>Dewey Class. No.: </label>657