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Christensen, John Asmus

Accounting theory : an information content perspective - Boston : McGraw-Hill/Irwin, ©2003. - xiii, 465 pages ;

Includes index.

1. Introduction Part I: Foundations 2. The Reporting Organization 3. Classical Foundations 4. Accounting Foundations 5. Modeling Information 6. Information Use at the Individual Level 7. The Accounting System as an Information Channel Part II: Information Content 8. Information in a Valuation Setting 9. Accounting Information in a Valuation Setting 10. Accounting and Non-accounting Information in a Valuation Setting 11. Information in a Managerial Contracting Setting 12. Additional Information in a Managerial Contracting Setting 13. Conflict among uses Part III: Comparative Advantage 14. Recognition 15. Information Content of Audited Accruals 16. Conditional Recognition 17. Inter-Temporal Accruals 18. Intra-Temporal Accruals Part IV: End Game 19. Institutional Considerations 20. Professional Opportunity and Responsibility

Covers both financial and managerial accounting theory, with an emphasis on accounting information systems. This title also focuses on the FASB, its misison statement, and the rationale for specific FASB standards. It looks at the challenges faced by accounting information users/preparers and the role accounting information systems play

ISBN: 0072296917 9780072296914 9780071123273 007112327X

Subjects--Topical Terms:
Accounting.
Information theory.
Contabilidade.

Dewey Class. No.: 657.01 / CHR