Richard Macve

A Conceptual Framework for Financial Accounting and Reporting

Vision, Tool, or Threat?

• Broschiertes Buch

Produktbeschreibung

First published in 1997. This volume is a collection of studies that look at the 'conceptual framework' undertaken initially for the UK's Accounting Standards Committee ('ASC'), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB's footsteps.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 282
• Erscheinungstermin: 20. Januar 2016
• Englisch
• Abmessung: 229mm x 152mm x 15mm
• Gewicht: 413g
• ISBN-13: 9781138991576
• ISBN-10: 1138991570
• Artikelnr.: 44730757

Autorenporträt

RICHARD MACVE, MA, MSC, FCA Professor of Accounting London School of Economics and Political Science.

Inhaltsangabe

Part 1 Quaere Verum Vel Recte Numerare, Richard Macve
Part 2 A Conceptual Framework for Financial Accounting and Reporting, Richard Macve
Chapter 1 Summary
Chapter 2 Introduction
Chapter 3 What is a 'Conceptual Framework' and Why is it Needed?
Chapter 4 'Profit', 'Balance Sheet', 'Capital Maintenance' etc
Chapter 5 Useful Accounting Information
Chapter 6 Variety of Needs and Conflicts of Interest
Chapter 7 The Conceptual Framework Project of FASB
Chapter 8 The Other Reports
Chapter 9 Implications For Financial Accounting and Reporting
Chapter 10 Suggestions for Further Work
Part 3 The FASB's Conceptual Framework-Vision, Tool or Threat?, Richard Macve
Part 4 The Conceptual Framework and Oil and Gas Accounting
Part 5 Solomons' Guidelines: Where Do They Lead?
Part 6 Questioning the Wisdom of Solomons