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Financial accounting theory. / William R. Scott.

By: Material type: TextPublication details: Toronto : Pearson/Prentice Hall, c2009.Edition: 5th edDescription: xii, 546 p. : ill. ; 24 cmISBN:
  • 9780132072861
Subject(s): DDC classification:
  • 657 22
LOC classification:
  • HF5635.S36 
Contents:
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.
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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.

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