基本信息出版社：Prentice Hall
页码：560 页
出版日期：2009年01月
ISBN：0132072866
International Standard Book Number：0132072866
条形码：9780132072861
EAN：9780132072861
版本：5
装帧：精装
正文语种：英语

内容简介

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.

目录

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

……