000			01242cam a22002534a 4500
001			16287189
005			20210414114432.0
008			100616s2009 caua b 001 0 eng
010			_a 2010455311
020			_a9780132072861
050	0	0	_aHF5635.S36 _b
082	0	0	_a657 _222
100	1		_aScott, William R.
245	1	0	_aFinancial accounting theory. / _cWilliam R. Scott.
250			_a5th ed.
260			_aToronto : _bPearson/Prentice Hall, _cc2009.
300			_axii, 546 p. : _bill. ; _c24 cm.
504			_aIncludes bibliographical references (p. [513]-530) and index.
505			_aContents: 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.
610	2	0	_aInternational Accounting Standards Board.
650		0	_aAccounting _vTextbooks.
650		0	_aAccounting _zCanada _vTextbooks.
942			_2lcc _cBK
999			_c5303 _d12803