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Rethinking the rules of financial accounting : examining the rules for proper reporting

Author: Robert N Anthony
Publisher: New York : McGraw-Hill, ©2004.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Publisher Description (unedited publisher data) Counter Why yesterday's accounting model doesn't work anymore, and how it can be fixed As Congress and the nation debate the state of accounting today, Rethinking the Rules of Financial Accounting examines the governing set of laws and proposes needed upgrades and improvements. Prolific writer Robert Anthony examines and discusses how and why specific rules of  Read more...
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Document Type: Book
All Authors / Contributors: Robert N Anthony
ISBN: 0071423877 9780071423878
OCLC Number: 51799614
Description: vi, 233 pages ; 24 cm
Contents: Recent Developments --
Bubbles --
Approach --
Criteria --
Measurements in General --
Measurement Concepts in Financial Accounting --
The Financial Position Statement --
Recognition of Solvency in Other Countries --
Defects of the Balance Sheet --
The Solvency Statement --
Arguments against a Solvency Statement --
The Income Statement --
Equity Interest --
Other Income Statement Problems --
Statement of Changes in Equity --
Defects --
Remedy --
The Cash Flow Statement --
Defects --
Remedies --
Nonprofit Accounting --
Defects --
Remedies --
State and Local Government Accounting --
Defects --
Remedies --
Implementation --
Suggested Changes --
Organizing the Review --
Federal Accounting Standards --
Federal Accounting Standards Advisory Board --
Causes of the FASAB's Failure --
Suggested Actions --
Summary of Recommendations --
Chapter 3: The Financial Position Statement --
Chapter 4: The Income Statement --
Chapter 5: Statements of Changes in Equity --
Chapter 6: The Cash Flow Statement --
Chapter 7: Nonprofit Accounting --
Chapter 8: State and Local Government Accounting --
Chapter 9: Implementation --
Chapter 10: Federal Accounting Standards.
Responsibility: Robert N. Anthony.
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Abstract:

Examines how and why many of the rules of financial accounting have strayed so far from reality, and provides recommendations on what must be done to restore balance, accountability and public trust  Read more...

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