TY - BOOK AU - Scott,William R. TI - Financial accounting theory SN - 9780132072861 AV - HF5625 .S36 U1 - 657 22 PY - 2009/// CY - Toronto PB - Pearson/Prentice Hall KW - International Accounting Standards Board KW - Accounting KW - Textbooks KW - Canada N1 - 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 ER -