Scott, William Robert,  1931- , <br/><br/>
Financial accounting theory / 
William R. Scott. 
 - 5th ed. 
 - xii, 546 páginas :  ilustraciones 
<br/><br/>Incluye bibliografía. 
<br/><br/>1. Introduction 2. Accounting Under Ideal Conditions 3. The Decision Usefulness Approach to Financial Reporting 4. Efficient Securities Markets 5. The Information Perspective on Decision Usefulness 6. The Measurement Perspective on Decision Usefulness 7. Measurement Perspective Applications 8. Economic Consequences and positive Accounting Theory 9. An Analysis of Conflict 10. Executive Compensation 11. Earnings Management 12. Standard Setting: Economic Issues 13. Standard Setting: Political Issues Bibliography Index. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>0132072866 9780132072861 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Contabilidad.
<br/><br/><label>Dewey Class. No.: </label>657.044  / S431f 2009