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Financial Accounting Theory by William R. Scott (2003, Hardcover)
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About this product
Product Identifiers
PublisherPrentice Hall PTR
ISBN-100130655775
ISBN-139780130655776
eBay Product ID (ePID)2459061
Product Key Features
Number of Pages509 Pages
Publication NameFinancial Accounting Theory
LanguageEnglish
SubjectAccounting / General
Publication Year2003
FeaturesRevised
TypeTextbook
Subject AreaBusiness & Economics
AuthorWilliam R. Scott
FormatHardcover
Dimensions
Item Height1.2 in
Item Weight33.6 Oz
Item Length9.5 in
Item Width9.4 in
Additional Product Features
Edition Number3
Intended AudienceCollege Audience
Dewey Edition23
IllustratedYes
Dewey Decimal657/.044
Edition DescriptionRevised edition
Table Of Content1. 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.
SynopsisAppropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels. 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., Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional masters levels. 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. - Expanded coverage in 'Financial Instruments' section in chapter 6 - Covers topics such as Ohlsons Clean Surplus Theory in greater depth - Problems updated to include more recent articles from The Financial Times, etc - Describes and evaluates financial accounting standards such as reserve/recognition accounting, management discussion and analysis, foreign exchange translation, post-retirement benefits, financial instruments, marking-to-market and ceiling tests - Describes the structure of standard-setting bodies - Evaluates the role of structure in helping to engineer the consent necessary for a successful standard - Key terms are bolded for easy identification and reference - Chapter summaries and questions at the end of each chapter allow students to evaluat
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