Financial accounting theory. /
Scott, William R.
Financial accounting theory. / William R. Scott. - 5th ed. - Toronto : Pearson/Prentice Hall, c2009. - xii, 546 p. : ill. ; 24 cm.
Includes bibliographical references (p. [513]-530) and index.
Contents: Introduction -- Accounting under ideal conditions -- The Decision usefulness approach to financial reporting -- Efficient securities markets -- The Information approach to decision usefulness -- The Measurement approach to decision usefulness -- Measurement applications -- Economic consequences and positive accounting -- An Analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: economic issues -- Standard setting: political issues.
9780132072861
2010455311
International Accounting Standards Board.
Accounting--Textbooks.
Accounting--Canada--Textbooks.
HF5635.S36 /
657
Financial accounting theory. / William R. Scott. - 5th ed. - Toronto : Pearson/Prentice Hall, c2009. - xii, 546 p. : ill. ; 24 cm.
Includes bibliographical references (p. [513]-530) and index.
Contents: Introduction -- Accounting under ideal conditions -- The Decision usefulness approach to financial reporting -- Efficient securities markets -- The Information approach to decision usefulness -- The Measurement approach to decision usefulness -- Measurement applications -- Economic consequences and positive accounting -- An Analysis of conflict -- Executive compensation -- Earnings management -- Standard setting: economic issues -- Standard setting: political issues.
9780132072861
2010455311
International Accounting Standards Board.
Accounting--Textbooks.
Accounting--Canada--Textbooks.
HF5635.S36 /
657