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

作者: William R Scott
出版商: Toronto, Ont. : Pearson Prentice Hall, ©2009.
版本/格式:   打印圖書 : 英語 : 5th ed所有版本和格式的總覽
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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類型/形式: Textbooks
資料類型: 網際網路資源
文件類型 圖書, 網際網路資源
所有的作者/貢獻者: William R Scott
ISBN: 9780132072861 0132072866
OCLC系統控制編碼: 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.
責任: 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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