Financial Accounting Theory  -  William Scott; Patricia O'Brien

KORTE INHOUD

Financial Accounting Theory presents financial accounting as a means to resolve problems of asymmetric information and to facilitate contracting. It develops ideas from decision theory and information economics to emphasize that accounting serves important purposes in society, of enhancing trust and meeting information needs.

Despite its theoretical orientation, the book does not ignore the institutional structure of financial accounting and standard setting. It features considerable coverage and critical ev...
2019 Taal: Engels zie alle details...

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2019 Uitgever: Pearson Benelux 656 paginas Taal: Engels Grootte:  242x184x41 ISBN-10: 013416668X ISBN-13: 9780134166681