财务会计理论（Financail Accounting Theory ) by William R. Scott
Financial Accounting Theory, 4/E
William R. Scott, University of Waterloo
ISBN-10: 0131294911
ISBN-13: 9780131294912
Publisher: Prentice Hall
Copyright: 2006
Format: Paper; 488 pp
Published: 05/01/2006
Suggested retail price: $154.00
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.
Description
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.
Features
*New feature: Theory in Practice — grounds the theory in real world examples
* New feature: Flow Charts — helps visual learners grasp the abstract nature of the material. Each chapter opens with a chart designed to encapsulate the concepts presented
* Extensively updated the theory of agency in Chapter 9, with related updating of executive compensation and earnings management topics in Chapters 10 and 11. Other specific topics that received considerable focus include the concept of conservative accounting, securities market efficiency, and international harmonization of accounting standards
* Updated to reflect the most current CICA Handbook standards
* Increased coverage of ethics and incorporated timely information surrounding Enron and WorldCom scandals
* Optional, higher level content now presented in such a way that instructors can easily skip the material without losing continuity in the topic (asterisked sections)
* Updated Chapter summaries and problem material allow students to evaluate their level of comprehension
* 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
Table of Contents
Chapter 1 Introduction
Chapter 2 Accounting Under Ideal Conditions
Chapter 3 The Decision Usefulness Approach to Financial Reporting
Chapter 4 Efficient Securities Markets
Chapter 5 The Information Perspective on Decision Usefulness
Chapter 6 The Measurement Perspective on Decision Usefulness
Chapter 7 Measurement Perspective Applications
Chapter 8 Economic Consequences and positive Accounting Theory
Chapter 9 An Analysis of Conflict
Chapter 10 Executive Compensation
Chapter 11 Earnings Management
Chapter 12 Standard Setting: Economic Issues
Chapter 13 Standard Setting: Political Issues
Bibliography
Index
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