Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
1-2
Copyright © 2015 Pearson Canada Inc.
Some Concepts
• “Capital is an accumulation of
Income”
– Explain
1-3
Copyright © 2015 Pearson Canada Inc.
Some Concepts (contd.)
1-4
Copyright © 2015 Pearson Canada Inc.
Efficient Contracting
Contracts are often based in accounting numbers
1-5
Copyright © 2015 Pearson Canada Inc.
Information Asymmetry
1-6
Copyright © 2015 Pearson Canada Inc.
The Fundamental Problem Of Financial
Accounting Theory
1-7
Copyright © 2015 Pearson Canada Inc.
The Process of Standard Setting
• Structure
– IASB
• International standards (IFRS; International GAAP)
– FASB
• United States standards (US GAAP)
– Securities commissions
1-8
Copyright © 2015 Pearson Canada Inc.