| 000 | 01412cam a22003254a 4500 | ||
|---|---|---|---|
| 001 | 16287189 | ||
| 003 | OSt | ||
| 005 | 20210414114212.0 | ||
| 008 | 100616s2009 caua b 001 0 eng | ||
| 010 | _a 2010455311 | ||
| 020 | _a9780132072861 | ||
| 020 | _a0132072866 | ||
| 040 |
_aDLC _cDLC _dDLC |
||
| 043 | _an-cn--- | ||
| 050 | 0 | 0 |
_aHF5625 _b.S36 |
| 082 | 0 | 0 |
_a657 _222 |
| 100 | 1 |
_aScott, William R. _q(William Robert), _d1931- |
|
| 245 | 1 | 0 |
_aFinancial accounting theory / _cWilliam R. Scott. |
| 250 | _a5th ed. | ||
| 260 |
_aToronto : _bPearson/Prentice Hall, _c2009. |
||
| 300 |
_axii, 546 p. : _bill. ; _c24 cm. |
||
| 504 | _aIncludes bibliographical references (p. [513]-530) and index. | ||
| 505 | _aContents: 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. | ||
| 610 | 2 | 0 | _aInternational Accounting Standards Board. |
| 650 | 0 |
_aAccounting _vTextbooks. |
|
| 650 | 0 |
_aAccounting _zCanada _vTextbooks. |
|
| 906 |
_a7 _bcbc _corignew _d1 _encip _f20 _gy-gencatlg |
||
| 942 |
_2lcc _cBK |
||
| 999 |
_c2809 _d10309 |
||