Financial Accounting Theory

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9780132072861: Financial Accounting Theory

Appropriate 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.

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From the Back Cover:

As you head into your professional career in Accounting, it will be important for you to understand both the relevant theories and their importance for financial reporting. This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting. You will also learn how to evaluate financial reporting from the standpoints of both financial accountants and management.

Written in a very friendly style with clear explanations, the text provides a thorough presentation of financial accounting theories, illustrated with plenty of examples that will place the theories in context. The supporting problem material reinforces the theories and will let you practise the application of these theories.

You will also find research articles referenced, described, and explained to support the text discussion. These provide a great source of additional readings for those who wish to dig more deeply into certain topics.

William Scott has updated the new edition of this best-selling text throughout in response to the recommendations of many in the field. Some of the revisions included in this edition are:

  • updated coverage of relevant research articles
  • addition of new relevant problem material
  • addition of some historical perspective on financial accounting
  • new coverage of behavioural finance from an accounting perspective
  • new coverage of accounting for intangibles
  • expanded coverage of earnings management

"About this title" may belong to another edition of this title.

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Scott, William R.
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Book Description Prentice Hall, 2009. Book Condition: New. Brand New, Unread Copy in Perfect Condition. A+ Customer Service! Summary: 1. Introduction2. Accounting Under Ideal Conditions3. The Decision Usefulness Approach to Financial Reporting4. Efficient Securities Markets5. The Information Perspective on Decision Usefulness6. The Measurement Perspective on Decision Usefulness7. Measurement Perspective Applications8. Economic Consequences and positive Accounting Theory9. An Analysis of Conflict10. Executive Compensation11. Earnings Management12. Standard Setting: Economic Issues13. Standard Setting: Political IssuesBibliographyIndex. Bookseller Inventory # ABE_book_new_0132072866

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Book Description Prentice Hall, 2009. Hardcover. Book Condition: Brand New. 5th edition. 546 pages. 9.25x7.00x1.25 inches. In Stock. Bookseller Inventory # 0132072866

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