TY  - BOOK
AU  - Scott,William R.
TI  - Financial accounting theory.
SN  - 9780132072861
AV  - HF5635.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: 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
ER  -