01412cam a22003254a 4500 16287189 OSt 20210414114212.0 100616s2009 caua b 001 0 eng 2010455311 9780132072861 0132072866 DLC DLC DLC n-cn--- HF5625 .S36 657 22 Scott, William R. (William Robert), 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. International Accounting Standards Board. Accounting Textbooks. Accounting Canada Textbooks. 7 cbc orignew 1 ncip 20 y-gencatlg lcc BK 2809 10309 0 0 lcc 0 0 WIUC-1 WIUC-1 CC 2014-04-08 0 HF5625 .S36 859/050/13 2014-04-08 00:00:00 2014-04-08 BK