TY  - BOOK
AU  - Scott,William R.
TI  - Financial accounting theory / 
SN  - 9780135119150
U1  - 657   22
PY  - 2012///
CY  - Toronto : 
PB  -  Pearson/Prentice Hall, 
KW  - International Accounting Standards Board
KW  - Accounting
KW  -  Textbooks
KW  -  Canada
N1  - 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
N2  - 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
ER  -