Financial accounting theory / William R. Scott.
Material type:
TextPublication details: Toronto : Pearson, ©2015Edition: 7th EdDescription: xvi, 608 pages : illustrations (black and white) ; 25 cmISBN: - 9780132984669
- 657 23 SCO
| Item type | Current library | Collection | Call number | Status | Date due | Barcode |
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General Books
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CUTN Central Library Medicine, Technology & Management | Non-fiction | 657 SCO (Browse shelf(Opens below)) | Available | 28198 |
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| 657 NAR Financial Accounting | 657 NAR Financial Accounting | 657 PAT Corporate accounting/ | 657 SCO Financial accounting theory / | 657 WAR Corporate financial accounting / | 657 WEY Financial & managerial accounting / | 657 WEY Financial & managerial accounting / |
Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
1. Introduction
2. Accounting Under Ideal Conditions
3. The Decision Usefulness Approach to Financial Reporting
4. Efficient Securities Markets
5. The Value Relevance of Accounting Information
6. The Measurement Approach to Decision Usefulness
7. Measurement Applications
8. The Efficient Contracting Approach to Decision Usefulness Chapter 9 An Analysis of Conflict Chapter 10 Executive Compensation Chapter 11 Earnings Management Chapter 12 Standard Setting: Economic Issues Chapter 13 Standard Setting: Political Issues
Includes bibliographical references and index.
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