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008			190319b xxu||||| |||| 00| 0 eng d
020			_a9780132072861
040			_aSPU
049			_aSPU_CHN
050			_aHF 5625 _bS36F 2009
100	0		_970862 _aScott, William R.
245			_aFinancial accounting theory / _cWilliam R. Scott
250			_a5th ed.
260			_aToronto : _bPearson Prentice Hall, _c2009
300			_axii, 546 p.: _bill.; _c24 cm.
505			_aChapter 1: Introduction page 1- 23 -- Chapter 2: Accounting under ideal conditions page 24-57 -- Chapter 3: The decision usefulness approach to financial reporting page 58-97 -- Chapter 4: Efficient securities markets page 98-142 -- Chapter 5: The information approach to decision usefulness page 143-176 -- Chapter 6: The measurement approach to decision usefulness page 177-227 -- Chapter 7: Measurement applications page 228-272 -- Chapter 8: Economic consequences and positive accounting theory page 273-303 -- Chapter 9: An analysis of conflict page 304-355 -- Chapter 10: Executive compensation page 356-401 -- Chapter 11: Earnings management page 402-442 -- Chapter 12: Standard setting: Economic issues page 443-482 -- Chapter 13: Standard setting: Political issues page 483-512
650	0	0	_9186017 _aACCOUNTING _xTEXTBOOKS
650	0	0	_933283 _aACCOUNTING
650	0	0	_940043 _aFINANCIAL ACCOUNTING
850			_aSPU
942			_2lcc _cGEN
998			_arattanaporn 190319 _brattanaporn 160319