Financial Accounting Theory

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  • Edition: 7th
  • Format: Hardcover
  • Copyright: 2015-02-10
  • Publisher: Pearson
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Financial Accounting Theory provides a thorough presentation of financial accounting theories. 


This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.

Table of Contents

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 Value Relevance of Accounting Information

Chapter 6      The Measurement Approach to Decision Usefulness        

Chapter 7      Measurement Applications    239

Chapter 8      The Efficient Contracting Approach to Decision Usefulness

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

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