000			01506nam a22002297a 4500
005			20260714091302.0
020			_a9789976780758 _cTZS 10,000/=
040			_aMCC _beng. _eAACR2 nd .ed.
082			_a657 NAT
100			_aNBAA
245			_aA3 Financial accounting: _c/ William R. Scott _bFoundation level
250			_a3th ed.
260			_aDar es salaam: _bNational board of accountants and auditors, _cc2019.
300			_av, 559 p. : _b ill. ; _c 24 cm.
504			_aIncludes index.
505			_aIntroduction Accounting under ideal conditions The decision usefulness approach to financial reporting Efficient securities markets The information perspective on decision usefulness The measurement perspective on decision usefulness Measurement perspective applications Economic consequences and positive accounting theory An analysis of conflict Executive compensation Earnings management Standard setting : economic issues Standard setting : political issues
520			_aThis is a book about accounting, not how to account. It argues that accounting students, having been exposed to the methodology and practice of accounting, need at least one course which critically examines the broader implications of financial accounting for the fair and efficient operation of our economy. This book's objective is to give the reader an understanding of the current financial accounting and reporting environment
546			_aeng.
650			_aAccounting
700			_aNBAA
942			_cBK
999			_c12814 _d12814