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ジャンル/形式: | Textbooks |
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資料の種類: | インターネット資料 |
ドキュメントの種類 | 書籍, インターネット資料 |
すべての著者/寄与者: |
William R Scott |
ISBN: | 9780132072861 0132072866 |
OCLC No.: | 191241257 |
物理形態: | xii, 546 pages : illustrations ; 24 cm |
コンテンツ: | 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. |
責任者: | William R. Scott. |
概要:
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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