(BQ) Part 1 book “Financial accounting theory” has contents: Accounting under ideal conditions, the decision usefulness approach to financial reporting, efficient securities markets, the value relevance of accounting information, the measurement approach to decision usefulness, and other contents. | FINANCIAL ACCOUNTING THEORY Seventh Edition William R. Scott University of Waterloo Toronto To Mary Ann, Julie, Martha, Kathy, Paul, and Cary Acquisitions Editor: Megan Farrell Sponsoring Editor: Kathleen McGill Marketing Manager: Claire Varley Program Manager: Madhu Ranadive Developmental Editor: Rebecca Ryoji Project Manager: Jessica Hellen Production Services: Raghavi Khullar, Cenveo® Publisher Services Permissions Project Manager: Joanne Tang Text Permissions Research: Anna Waluk, Electronic Publishing Services Cover Designer: Suzanne Behnke Cover Image: © demonishen/Fotolia Credits and acknowledgments of material borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page. If you purchased this book outside the United States or Canada, you should be aware that it has been imported without the approval of the publisher or author. Copyright © 2015, 2012, 2009, 2006, 2003, 2000, 1997 Pearson Canada Inc. All rights reserved. Manufactured in the United States of America. This publication is protected by copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Canada Inc., Permissions Department, 26 Prince Andrew Place, Don Mills, Ontario, M3C 2T8, or fax your request to 416-447-3126, or submit a request to Permissions Requests at . 10 9 8 7 6 5 4 3 2 1 [EB] Library and Archives Canada Cataloguing in Publication Scott, William R. (William Robert), 1931-, author Financial accounting theory / William R. Scott. – Seventh edition. Includes bibliographical references and index. ISBN 978-0-13-298466-9 (bound) 1. Accounting—Textbooks. I. Title.