Financial Accounting Theory

Financial Accounting Theory

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Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional masters levels. 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. - Expanded coverage in 'Financial Instruments' section in chapter 6 - Covers topics such as Ohlsons Clean Surplus Theory in greater depth - Problems updated to include more recent articles from The Financial Times, etc - 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 - Chapter summaries and questions at the end of each chapter allow students to evaluat
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Product details

  • Hardback | 509 pages
  • 184 x 232 x 30mm | 919.99g
  • Prentice Hall
  • Upper Saddle River, United States
  • English
  • 3rd edition
  • 0130655775
  • 9780130655776

Table of contents

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.
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Rating details

48 ratings
3.47 out of 5 stars
5 33% (16)
4 21% (10)
3 21% (10)
2 10% (5)
1 15% (7)
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