Financial Accounting Theory - Hardcover

Scott, William R.

Hardcover

ISBN 10: 0130655775 ISBN 13: 9780130655776

Verlag: Prentice Hall, 2002

Inhaltsangabe

Book by Scott William R

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Reseña del editor:

Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional masters 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. - Expanded coverage in 'Financial Instruments' section in chapter 6 - Covers topics such as Ohlsons Clean Surplus Theory in greater depth - Problems updated to include more recent articles from The Financial Times, etc - Describes and evaluates financial accounting standards such 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 summaries and questions at the end of each chapter allow students to evaluat

Über diese Auflage

• Verlag: Prentice Hall
• Erscheinungsdatum: 2002
• ISBN 10: 0130655775
• ISBN 13: 9780130655776
• Einband: Tapa dura
• Auflage: 3
• Anzahl der Seiten: 509