000			01414nam a22002057a 4500
020			_a9780130655776 _cTZS 50,000/=
040			_aMUL _beng. _eAACR
082			_a657.044 SCO
100			_aScott William R.
245			_aFinancial accounting theory _c/ William R. Scott
250			_a3th ed.
260			_aToronto : _bPrentice Hall, _cc2003.
300			_aix, 509 p. : _b ill. ; _c 24 cm.
504			_aIncludes index.
505			_aIntroduction 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
520			_aThis 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
546			_aeng.
650			_aAccounting
942			_cBK
999			_c3877 _d3877