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I NSTRUCTOR’S M ANUAL Financial Accounting Theory

Fifth Edition

William R. Scott

University of Waterloo

Queen’s University

Toronto

Copyright ? 2009 Pearson Education Canada, a division of Pearson Education Inc., Toronto, Ontario.

Pearson Prentice Hall. All rights reserved. This work is protected by Canadian copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (including on the Internet) will destroy the integrity of the work and is not permitted. The copyright holder grants permission to instructors who have adopted Financial Accounting Theory, Fifth Edition, by William R. Scott to post this material online only if the use of the website is restricted by access codes to students in the instructor’s class that is using the textbook and provided the reproduced material bears this copyright notice.

Financial Accounting Theory

Table of Contents

Chapter 1 Introduction 1 Chapter 2 Accounting Under Ideal Conditions 8 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 ii

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