skip to content
Contemporary issues in financial reporting : a user-oriented approach Preview this item
ClosePreview this item
Checking...

Contemporary issues in financial reporting : a user-oriented approach

Author: Paul Rosenfield
Publisher: London ; New York : Routledge, 2006.
Series: Routledge new works in accounting history, 6.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
Summary:

With the collapse of Enron, and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. This book investigates the major issues,  Read more...

Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

 

Find a copy online

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Paul Rosenfield
ISBN: 0415702062 9780415702065 0203088158 9780203088159
OCLC Number: 61309362
Description: xxiv, 561 pages : illustrations ; 24 cm.
Contents: Prologue: Thinking Independently Section 1: Setting the Stage 1. The Nature of Financial Reporting 2. The Incentives of the Parties to Financial Reporting 3. Designing Financial Statements by Starting with Desired Results or by Applying Analysis for the Benefit of the Users 4. The Indoctrination of Financial Reporters Section 2: Issues Underlying Financial Reporting 5. Views on the Desirability of Stabilizing Income Reporting by the Design of GAAP 6. Measurement in the Preparation of Financial Statements 7. Historical Report 8. The Focus of Attention in Financial Reporting 9. The Elements of the Reporting Entity Represented in Financial Statements Section 3: Broad Issues in Financial Reporting 10. The Current Broad Principles 11. Inflation Reporting 12. Presenting Discounted Future Cash Receipts and Payments in Financial Statements 13. Proposed Broad Principles for Reporting on Assets Using Current Buying Prices 14. Proposed Broad Principles for Reporting on Assets Using Current Selling Prices 15. Current and Proposed Broad Principles for Reporting on Liabilities 16. Reflecting or Reporting Prospects in Financial Statements 17. Disclosure in Financial Reporting Section 4: Specific Issues in Financial Reporting 18. Reporting in Connection with Stock Options Granted to Employees 19. Alternative Financial Statement Reporting Practices 20. Display on Financial Statements 21. Reporting on Income Taxes 22. Reporting on Foreign Operations 23. Reporting after Business Combinations and on Related Goodwill 24. Reporting on Employee Benefits 25. Reporting on Leases and Executory Contracts 26. Consolidated Financial Statements Epilogue: The Hijacking of GAAP Bibliography Index
Series Title: Routledge new works in accounting history, 6.
Responsibility: Paul Rosenfield.
More information:

Reviews

Editorial reviews

Publisher Synopsis

'The author engages directly with his readers and other authors throughout by challenging them in the most forthright manner at every turn to evaluate the merits of his arguments, to work out for Read more...

 
User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.

Similar Items

Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/61309362> # Contemporary issues in financial reporting : a user-oriented approach
    a schema:Book, schema:CreativeWork ;
   library:oclcnum "61309362" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/enk> ;
   library:placeOfPublication <http://dbpedia.org/resource/London> ; # London
   library:placeOfPublication <http://dbpedia.org/resource/New_York_City> ; # New York
   schema:about <http://id.worldcat.org/fast/924782> ; # Financial statements
   schema:about <http://experiment.worldcat.org/entity/work/data/196185849#Topic/financiele_verslaglegging> ; # Financiële verslaglegging
   schema:about <http://dewey.info/class/657.3/e22/> ;
   schema:bookFormat bgn:PrintBook ;
   schema:creator <http://viaf.org/viaf/286391411> ; # Paul Rosenfield
   schema:datePublished "2006" ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/196185849> ;
   schema:inLanguage "en" ;
   schema:isPartOf <http://experiment.worldcat.org/entity/work/data/196185849#Series/routledge_new_works_in_accounting_history> ; # Routledge new works in accounting history ;
   schema:name "Contemporary issues in financial reporting : a user-oriented approach"@en ;
   schema:productID "61309362" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/61309362#PublicationEvent/london_new_york_routledge_2006> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/196185849#Agent/routledge> ; # Routledge
   schema:url <http://catdir.loc.gov/catdir/toc/ecip0517/2005024111.html> ;
   schema:url <http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1645913&custom%5Fatt%5F2=simple%5Fviewer> ;
   schema:workExample <http://worldcat.org/isbn/9780415702065> ;
   schema:workExample <http://worldcat.org/isbn/9780203088159> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/61309362> ;
    .


Related Entities

<http://dbpedia.org/resource/London> # London
    a schema:Place ;
   schema:name "London" ;
    .

<http://dbpedia.org/resource/New_York_City> # New York
    a schema:Place ;
   schema:name "New York" ;
    .

<http://experiment.worldcat.org/entity/work/data/196185849#Series/routledge_new_works_in_accounting_history> # Routledge new works in accounting history ;
    a bgn:PublicationSeries ;
   schema:hasPart <http://www.worldcat.org/oclc/61309362> ; # Contemporary issues in financial reporting : a user-oriented approach
   schema:name "Routledge new works in accounting history ;" ;
    .

<http://experiment.worldcat.org/entity/work/data/196185849#Topic/financiele_verslaglegging> # Financiële verslaglegging
    a schema:Intangible ;
   schema:name "Financiële verslaglegging"@en ;
    .

<http://id.worldcat.org/fast/924782> # Financial statements
    a schema:Intangible ;
   schema:name "Financial statements"@en ;
    .

<http://viaf.org/viaf/286391411> # Paul Rosenfield
    a schema:Person ;
   schema:familyName "Rosenfield" ;
   schema:givenName "Paul" ;
   schema:name "Paul Rosenfield" ;
    .

<http://worldcat.org/isbn/9780203088159>
    a schema:ProductModel ;
   schema:isbn "0203088158" ;
   schema:isbn "9780203088159" ;
    .

<http://worldcat.org/isbn/9780415702065>
    a schema:ProductModel ;
   schema:isbn "0415702062" ;
   schema:isbn "9780415702065" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.