This book analyzes contemporary financial accounting. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an extremely good addition to their libraries.
This book analyzes contemporary financial accounting. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an extremely good addition to their libraries.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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
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
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