Financial accounting theory

Financial accounting theory

by Scott, William R., (William Robert)

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Title Statements

  • Full title :Financial accounting theory / William R. Scott.

Edition Statements

  • Publication Date:©2012.
  • Edition:6th ed

Publication Statements

Edition Identifiers

  • ISBN:9780135119150, 0135119154
  • oclc:ocn743195482
  • LC Classification:HF5636 S36 2012
  • Dewey Decimal:657/.044

Table of Contents

Accounting under ideal conditions -- The decision usefulness approach to financial reporting -- Efficient securities markets -- The information approach to decision usefulness -- The measurement approach to decision usefulness -- Measurement applications -- Economic consequences and positive accounting theory -- An analysis of conflict -- Executive compensation -- Earnings management -- Standard setting : economic issues ; political issues.

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