Financial Accounting Theory, Third Edition

Book details

Details for Financial Accounting Theory, Third Edition
AuthorScott, William R.
PublisherPearson College Div
Bindinghardcover
PublishedJanuary 17, 2003
Edition3
LanguageEnglish
Pages528
ISBN-100130655775
ISBN-139780130655776
Weight2.03 lb
Dimensions
H × W × L
1.18 in × 7.24 in × 9.13 in

Financial Accounting Theory, Third Edition

$19.47 $77.50
Availability:
In stock
SKU:
0130655775-4
Condition
Condition notes

Used book in good condition. Pages and cover are intact, with signs of use. Notes or highlighting are possible. CDs and access codes may be missing.

About this book

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...

Read the full description

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


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