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   系統號碼856710
   書刊名Financial accounting theory /
   主要著者Scott, William R. (William Robert), 1931- author.
   其他著者O'Brien, Patricia C., 1955-
   出版項North York, Ontario : Pearson Canada Inc., [2020]
   索書號HF5635.S36 2020
   ISBN9780134166681
   標題Accounting-Textbooks.
Accounting.-fast-(OCoLC)fst00795379
Textbooks.-fast-(OCoLC)fst01423863
Textbooks.-lcgft
   
    
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內容簡介"This book began as a series of lesson notes for a financial accounting theory course of the Certifi ed General Accountants' Association of Canada (CGA). The lesson notes grew out of a conviction that we have learned a great deal about the role of financial accounting and reporting in our society from securities markets and information economics-based research conducted over many years, and that fi nancial accounting theory comes into its own when we formally recognize the information asymmetries that pervade business relationships."--

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