Financial Accounting Theory

Financial Accounting Theory

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Financial Accounting Theory provides a thorough presentation of financial accounting theories. This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
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Product details

  • Hardback | 624 pages
  • 187.96 x 242.57 x 39.37mm | 1,217.9g
  • Toronto, Canada
  • English
  • 7th edition
  • 0132984660
  • 9780132984669
  • 2,319,851

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 Value Relevance of Accounting Information

Chapter 6 The Measurement Approach to Decision Usefulness

Chapter 7 Measurement Applications 239

Chapter 8 The Efficient Contracting Approach to Decision Usefulness

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
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Rating details

56 ratings
3.53 out of 5 stars
5 36% (20)
4 20% (11)
3 20% (11)
2 12% (7)
1 12% (7)
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