Financial accounting theory (图书, 2009) [WorldCat.org]
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Financial accounting theory
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Financial accounting theory

著者: William R Scott
出版商: Toronto, Ont. : Pearson Prentice Hall, ©2009.
版本/格式:   打印图书 : 英语 : 5th ed查看所有的版本和格式
提要:
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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类型/形式: Textbooks
材料类型: 互联网资源
文档类型 图书, 互联网资源
所有的著者/提供者: William R Scott
ISBN: 9780132072861 0132072866
OCLC号码: 191241257
描述: xii, 546 pages : illustrations ; 24 cm
内容: 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.
责任: William R. Scott.

摘要:

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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