Financial Accounting Theory
5th Edition
Published on 7. August 2008
Book
Hardback
558 pages
978-0-13-207286-1 (ISBN)
Description
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.
This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
This newly revised text provides a theoretical approach to financial accounting in Canada, without overlooking institutional structure and standard setting. Important research papers are selected for description and commentary, while extensive references to other research papers underlie the text discussion.
More details
Edition
5th edition
Language
English
Place of publication
Scarborough
Canada
Publishing group
Pearson Canada, Toronto
Target group
Professional and scholarly
Dimensions
Height: 183 mm
Width: 231 mm
Thickness: 35 mm
Weight
1078 gr
ISBN-13
978-0-13-207286-1 (9780132072861)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
William R. Scott
Financial Accounting Theory
Book
03/2011
Prentice-Hall (Canada)
€84.31
Article exhausted; check for reprint
Previous edition
William R. Scott
Scott: Financial Accounting Thry
Book
08/2005
Prentice-Hall (Canada)
€68.19
Article exhausted; check for reprint
Content
1. Introduction
2. Accounting Under Ideal Conditions
3. The Decision Usefulness Approach to Financial Reporting
4. Efficient Securities Markets
5. The Information Perspective on Decision Usefulness
6. The Measurement Perspective on Decision Usefulness
7. Measurement Perspective Applications
8. Economic Consequences and positive Accounting Theory
9. An Analysis of Conflict
10. Executive Compensation
11. Earnings Management
12. Standard Setting: Economic Issues
13. Standard Setting: Political Issues
Bibliography
Index
2. Accounting Under Ideal Conditions
3. The Decision Usefulness Approach to Financial Reporting
4. Efficient Securities Markets
5. The Information Perspective on Decision Usefulness
6. The Measurement Perspective on Decision Usefulness
7. Measurement Perspective Applications
8. Economic Consequences and positive Accounting Theory
9. An Analysis of Conflict
10. Executive Compensation
11. Earnings Management
12. Standard Setting: Economic Issues
13. Standard Setting: Political Issues
Bibliography
Index