Product Cover Image

Financial Accounting Theory, CourseSmart eTextbook, 6th Edition

By William R. Scott

Published by Pearson

Published Date: Sep 1, 2011

More Product Info


Appropriate for Financial Accounting Theory courses at both the senior undergraduate and professional master's levels.

Written in a friendly style with clear explanations, Financial Accounting Theory provides 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