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Financial Accounting Theory (5th Edition) |  |
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Financial Accounting Theory (5th Edition) | |
Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's 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.
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 Approach to Decision Usefulness
Chapter 6 The Measurement Approach to Decision Usefulness
Chapter 7 Measurement 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
