Financial Accounting Theory

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

From the Publisher
Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framework for students to (1) place this theory in a financial accounting context, (2) explain and analyze the theory intuitively and (3) reveal the theory's relevance in understanding the practice of accounting.

William Scott | 2009

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