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Financial Accounting Theory, 4/E
William R. Scott, University of Waterloo

ISBN-10: 0131294911
ISBN-13: 9780131294912

Publisher: Prentice Hall
Copyright: 2006
Format: Paper; 488 pp
Published: 05/01/2006

Suggested retail price: $146.67
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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.

  • New feature: Theory in Practice — grounds the theory in real world examples
  • New feature: Flow Charts — helps visual learners grasp the abstract nature of the material. Each chapter opens with a chart designed to encapsulate the concepts presented
  • Extensively updated the theory of agency in Chapter 9, with related updating of executive compensation and earnings management topics in Chapters 10 and 11. Other specific topics that received considerable focus include the concept of conservative accounting, securities market efficiency, and international harmonization of accounting standards
  • Updated to reflect the most current CICA Handbook standards
  • Increased coverage of ethics and incorporated timely information surrounding Enron and WorldCom scandals
  • Optional, higher level content now presented in such a way that instructors can easily skip the material without losing continuity in the topic (asterisked sections)
  • Updated Chapter summaries and problem material allow students to evaluate their level of comprehension
  • Describes and evaluates financial accounting standardssuch 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 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 Perspective on Decision Usefulness

Chapter 6               The Measurement Perspective on Decision Usefulness

Chapter 7               Measurement Perspective 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

 

Bibliography

Index

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