Financial Accounting Theory - Rilegato

Scott, William R.

Rilegato

ISBN 10: 0130655775 ISBN 13: 9780130655776

Casa editrice: Pearson College Div, 2002

Riassunto

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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As you head into your professional career in Accounting, it will be important for you to understand both the relevant theories and their importance for financial reporting. This book aims to provide a critical evaluation of financial reporting practice and the social roles of financial reporting. You will also learn how to evaluate financial reporting from the standpoints of both financial accountants and management.

Written in a very friendly style with clear explanations, the text provides a thorough presentation of financial accounting theories, illustrated with plenty of examples that will place the theories in context. The supporting problem material reinforces the theories and will let you practise the application of these theories.

You will also find research articles referenced, described, and explained to support the text discussion. These provide a great source of additional readings for those who wish to dig more deeply into certain topics.

William Scott has updated the new edition of this best-selling text throughout in response to the recommendations of many in the field. Some of the revisions included in this edition are:

• updated coverage of relevant research articles
• addition of new relevant problem material
• addition of some historical perspective on financial accounting
• new coverage of behavioural finance from an accounting perspective
• new coverage of accounting for intangibles
• expanded coverage of earnings management

Product Description:

Book by Scott William R

Su questa edizione

• Editore: Pearson College Div
• Data di pubblicazione: 2002
• ISBN 10: 0130655775
• ISBN 13: 9780130655776
• Rilegatura: Copertina rigida
• Numero edizione: 3
• Numero di pagine: 528