Financial accounting theory / William R. Scott

By:

Scott William R

Material type: Text

TextPublication details: Toronto : Prentice Hall, c2003.Edition: 3th edDescription: ix, 509 p. : ill. ; 24 cmISBN:

9780130655776

Subject(s):

Accounting

DDC classification:

657.044 SCO

Contents:

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

Summary: This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment

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Holdings
Item type	Current library	Home library	Call number	Copy number	Status	Date due	Barcode	Item holds
Book	Mzumbe University Main Campus Library	Mzumbe University Main Campus Library	657.044 SCO (Browse shelf(Opens below))	1	Available		0058391

Total holds: 0

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Includes index.

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

This is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment

eng.

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