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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...

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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 --
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 --
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 --
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 --
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.
Series Title: Routledge new works in accounting history, 6.
Responsibility: Paul Rosenfield.
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'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...

 
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