Financial Accounting Theory

Financial Accounting Theory

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Description

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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