財務報告：会計学革命（第３版）<br>Financial Reporting : An Accounting Revolution (Contemporary Topics in Accounting Series) （3 SUB）

財務報告：会計学革命（第３版）
Financial Reporting : An Accounting Revolution (Contemporary Topics in Accounting Series) （3 SUB）

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  • 製本 Paperback:紙装版/ペーパーバック版／ページ数 180 p.
  • 言語 ENG
  • 商品コード 9780137371495
  • DDC分類 657.30973

基本説明

The book focuses on the revolution in accounting caused by pursuing an informational approach to financial reporting.

Full Description


Appropriate for undergraduate or MBA courses in Financial Reporting, Financial Statement Analysis or Accounting Theory. Assumes knowledge of financial accounting.Focuses on concepts rather than procedures and is founded upon institutional knowledge of the financial reporting environment based on Beaver's experience as a member of the SEC Advisory Committee on Corporate Disclosure.

Contents

1. The Revolution. 2. Information. 3. Certainty. 4. Uncertainty. 5. The Evidence. 6. Market Efficiency. 7. Regulation. Index.

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