Walter P. Schuetze

Mark to Market Accounting

'True North' in Financial Reporting
Herausgeber: Wolnizer, Peter W.

• Gebundenes Buch

Produktbeschreibung

This Volume, edited by Peter W. Wolnizer, Professor of Accounting at the University of Sydney, makes available the collected writings of Walter P. Scheutze, a senior accounting practitioner. The articles, speeches and letters collected here probe the most fundamental problems of corporate financial reporting, cogently arguing the case for accounting reform and proposing well-informed solutions to these problems.

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Produktdetails

• Verlag: Routledge
• Seitenzahl: 348
• Erscheinungstermin: 13. November 2003
• Englisch
• Abmessung: 240mm x 161mm x 23mm
• Gewicht: 687g
• ISBN-13: 9780415299558
• ISBN-10: 0415299551
• Artikelnr.: 21136677

Autorenporträt

Walter P. Schuetze is a certified public accountant. He was the Chief Accountant to the Securities and Exchange Commission (1992-1995) and Chief Accountant of the Commission's Division of Enforcement (1997-2000). Peter W. Wolnizer, PhD, FCPA, is Dean of the Faculty of Economics and Business and a Professor of Accounting in The University of Sydney. He is author of Auditing as Independent Authentication and has written extensively on financial accounting and auditing.

Inhaltsangabe

Foreword: The Honourable Justice Kim SantowLetter from Mr Fred TaltonWalter
P. Schuetze: Accounting ReformerWalter P. Schuetze: An AutobiographyPart 1:
Schuetze on Accounting for Assets and LiabilitiesArticlesI. Walter Schuetze
on Keep It SimpleII. What is an Asset?III. What are Assets and Liabilities?
Where is True North? (Accounting that my Sister Would
Understand)Speeches/AddressesI. New Chief Accountant's Wish ListII.
Relevance and Credibility in Financial Accounting and ReportingIII. Why are
We all Here Anyway?IV. Accounting for RestructuringsV. Enforcement Issues,
and Is the Cost of Purchased Goodwill an Asset?VI. Cookie Jar
ReservesLetters/SubmissionsI. Financial InstrumentsII. Accounting for
Transfers of Receivables (Tom, Dick and Harry)III. Discount Rate re Cash
Outflows for Nuclear Decommissioning and Environmental RemediationIV.
Discount Rate for Pension LiabilitiesV. Exposure Draft E25: Impairment of
AssetsVI. Exposure Draft E59 on Provisions, Contingent Liabilities and
Contingent AssetsVII. Exposure Draft E60 on Intangible Assets and E61 on
Business CombinationsVIII. Business Combinations and Intangible AssetsIX.
Accounting for the Impairment or Disposal of Long-Lived Assets and for
Obligations Associated with Disposal ActivitiesX. 'Business Combinations
and Intangible Assets - Accounting for Goodwill'XI. FASB and Accounting
GoodwillXII. Accounting for Financial Instruments with Characteristics of
Liabilities, Equity, or BothXIII. Accounting for Stock Options Issued to
EmployeesXIV. Proposed Interpretation: Guarantor's Accounting and
Disclosure Requirements for Gurantees, Including Indirect Gurantees of
Indebtedness of OthersXV. Your Proposed Interpretation Consolidation of
Certain Special Purpose EntitiesPart 2: Schuetze on the Implications of
Accounting Practices for AuditingArticlesI. Disclosure and the Impairment
QuestionII. The Liability Crisis in the US and Its Impact on AccountingIII.
Reporting by Independent Auditors on Internal ControlsIV. A Mountain or a
Molehill?SpeechesI. Comments on Certain Aspects of the Special Report of
the AICPA's Public Oversight Board of March 5, 1993II. Enforcement Issues:
Good News, Bad News, Brillo Pads, Miracle-Gro and RoundupPart 3: Schuetze
on Accounting Standard Setting and RegulationSpeeches/AddressesI. The
Setting of International Accounting StandardsII. What is the Future of
Mutual Recognition of Financial Statements and is Comparability Really
Necessary? Information is KingIII. A Note about Private-Sector Standard
SettingIV. Take Me Out to the Ball GameV. Financial Accounting and
Reporting in our Worldwide EconomyVI. SEC Accounting UpdateVII. A Review of
FASB's Accomplishments Since its Inception in 1973VIII. Current
Developments at the SECIX. A Memo to National and International Accounting
and Auditing Standard Setters and Securities Regulators (A Christmas
Pony)X. Hearing on 'Accounting and Investor Protection Issues Raised by
Enron and other Public Companies: Oversight of the Accounting Profession,
Audit Quality and Independence, and Formulation of Accounting
Principles'XI. Watching a Game of Three-Card Monte on Times
SquareLetters/SubmissionsI. IASC due processIndex