Scott, William R. 1931-

Financial accounting theory / William R. Scott. - 5th ed. - Toronto : Pearson/Prentice Hall, 2009. - xii, 546 p. : ill. ; 24 cm.

Includes bibliographical references (p. [513]-530) and index.

Contents: Intorduction -- Accounting under ideal conditions -- The Decision usefulness approach to finanical reporting -- Efficient securities markets -- The Information approach to decision usefulness -- Measurement -- Economic consequences and positive accounting theory -- An analysis of conflict -- Executive compensation -- Earnings management -- Standard setting economic issues -- Standard setting: political issues.

9780132072861 0132072866

2010455311


International Accounting Standards Board.


Accounting--Textbooks.
Accounting--Canada--Textbooks.

HF5625 / .S36

657