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Financial accounting theory

Author: William R Scott
Publisher: Toronto, Ont. : Pearson Prentice Hall, ©2009.
Edition/Format:   Print book : English : 5th edView all editions and formats
Database:WorldCat
Summary:
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.
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Genre/Form: Textbooks
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: William R Scott
ISBN: 9780132072861 0132072866
OCLC Number: 191241257
Description: xii, 546 p. : ill. ; 24 cm.
Contents: 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.
Responsibility: William R. Scott.

Abstract:

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.

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