000			01867cam a2200277 a 4500
008			120229s2012 caua b 001 0 eng
010			_a2010455311
020			_a9780135119150
035			_a(Sirsi) u8060
040			_aEG-CaNU _c EG-CaNU _d EG-CaNU
042			_ancode
082	0	0	_a657 _2 22
100	1		_aScott, William R. _q (William Robert), _d 1931- _914606
245	1	0	_aFinancial accounting theory / _c William R. Scott.
250			_a5th ed.
260			_aToronto : _b Pearson/Prentice Hall, _c c2012.
300			_axii, 546 p. : _b ill. ; _c 24 cm.
504			_aIncludes bibliographical references (p. [513]-530) and index.
505	0		_a1 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.
520			_aAppropriate 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.
650		0	_aAccounting _v Textbooks. _914607
650		0	_aAccounting _z Canada _v Textbooks. _914608
610	2	0	_aInternational Accounting Standards Board. _914609
596			_a1
999			_c6959 _d6959