Copyright 2012 Pearson Canada Inc火灾袭来时要迅速疏散逃生,不可蜂拥而出或留恋财物,要当机立断,披上浸湿的衣服或裹上湿毛毯、湿被褥勇敢地冲出去Financial Accounting TheorySixth EditionWilliam R. ScottPurpose: To create an awareness and understanding of the financial reporting environment in a market economy1Copyright 2012 Pearson Canada Inc火灾袭来时要迅速疏散逃生,不可蜂拥而出或留恋财物,要当机立断,披上浸湿的衣服或裹上湿毛毯、湿被褥勇敢地冲出去Chapter 1Introduction2Copyright 2012 Pearson Canada Inc火灾袭来时要迅速疏散逃生,不可蜂拥而出或留恋财物,要当机立断,披上浸湿的衣服或裹上湿毛毯、湿被褥勇敢地冲出去1.2 Some Historical Perspective Early development Gr