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Financial Accounting Theory (7th Edition), by William R. Scott
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Financial Accounting Theory provides a thorough presentation of financial accounting theories.
This new edition continues to include considerable coverage of accounting standards oriented to IASB standards as well as major U.S. accounting standards. While the text discussion concentrates on relating standards to the theoretical framework of the book, the coverage provides students with exposure to the contents of the standards themselves.
- Sales Rank: #74090 in Books
- Published on: 2015-02-20
- Original language: English
- Number of items: 1
- Dimensions: 9.40" h x 1.50" w x 7.10" l, 2.45 pounds
- Binding: Hardcover
- 624 pages
Most helpful customer reviews
7 of 7 people found the following review helpful.
A Research Book
By David Deng
Professor Scott explains financial accounting theory drawn from recent research. He provides a clear, easy-to-use framewaork for students to 1) place this theory in a financial accounting context,2) explain and analyze the theory intuitvely and 3) reveal the theory's relevance in understanding the practice of accounting. Similar good textbooks in this field includes Positive Accouning Theory by Watts & Zimmerman, Financial Reporting: A Accounting Revolution by Beaver and An Introduction to Aplied Professional Research for Accountants by Ziebart.
5 of 5 people found the following review helpful.
Accounting concepts and alternative approaches
By Claude Taudin
There are not many accounting books that deal with the conceptual aspects of accounting and that show alternative approaches.
These days, in a global world, accounting standards (namely US GAAPP and IASB) convergence is at hand but depending upon the way you describe the divergences you may frighten the reader or be overly optimistic. That is why I beleive it is important to go back to the basic reasoning that led to such or such standard.
This book will contribute to enhance unbiassed accounting theory and help the reader make his own opinion.
Claude Taudin
2 rue René Panhard - 75013 Paris
Tel. +33 1 43 36 15 71
0 of 0 people found the following review helpful.
Did not make Oprah's book list but good read none the less!
By Mark
It's a textbook....say what you will regarding the entertainment value but the content is good. Excellent theory content for masters or professional accountants seeking continuing education.
Not suitable for undergraduate students who are not advanced or unwilling to put in the time and effort to comprehend the material.
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