Financial Accounting Theory

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  • Edition: 6th
  • Format: Hardcover
  • Copyright: 2011-05-17
  • Publisher: Pearson
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Written in a friendly style with clear explanations, Financial Accounting Theoryprovides a thorough presentation of financial accounting theories. This new edition continues to include coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards.

Table of Contents

1 Introduction [Note: Chapter 1 index revisions not track changed]

2 Accounting Under Ideal Conditions

3 The Decision Usefulness Approach to Financial Reporting

4 Efficient Securities Markets

5 The Information Approach to Decision Usefulness

6 The Measurement Approach to Decision Usefulness

7 Measurement Applications  [Note: Chapter 7 not track changed]

8 Economic Consequences and Positive Accounting Theory

9 An Analysis of Conflict

10 Executive Compensation

11 Earnings Management

12 Standard Setting: Economic Issues  [Note: Chapter 12 not track-changed]

13 Standard Setting: Political Issues



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