INSTRUCTORS MANUAL

Financial Accounting Theory

Fifth Edition

William R. Scott
University of Waterloo
Queens University

Toronto
Copyright 2009 Pearson Education Canada, a division of Pearson Education Inc., Toronto, Ontario.
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Financial Accounting Theory

Table of Contents
Chapter 1 Introduction

Chapter 2 Accounting Under Ideal Conditions

Chapter 3 The Decision Usefulness Approach to Financial Reporting

57

Chapter 4 Efficient Securities Markets

103

Chapter 5 The Information Approach to Decision Usefulness

126

Chapter 6 The Measurement Approach to Decision Usefulness

161

Chapter 7 Measurement Applications

196

Chapter 8 Economic Consequences and Positive Accounting Theory

231

Chapter 9 An Analysis of Conflict

252

Chapter 10 Executive Compensation

299

Chapter 11 Earnings Management

339

Chapter 12 Standard Setting: Economic Issues

388

Chapter 13 Standard Setting: Political Issues

428

Copyright 2009 Pearson Education Canada

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