R. A. Rayman

Accounting Standards: True or False? (eBook, ePUB)

• Format: ePub

Produktbeschreibung

In his outstanding book, Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 240
• Erscheinungstermin: 13. September 2013
• Englisch
• ISBN-13: 9781134183579
• Artikelnr.: 39904851

Autorenporträt

Rayman, R.A.

Inhaltsangabe

Foreword. Introduction. Part I: The Noble Art of Counting Beans 1.
Stewardship Reporting: The Physical Dimension 2. Business Accounting 3.
Performance Reporting: the Value Dimension Part II: The Measurement of
Income and Value 4. Economic Income and Accounting Profit 5. The Inflation
Accounting 'Debate' 6. Historical Cost or Current Value? Part III: A
Theoretical Blind Alley 7. Value Change: A Wrong Turning? 8. Asset
Valuation: A Convenient Distraction? 9. Fair Value Accounting: A Dead End?
Part IV: Back to Basics 10. What's Wrong with Investment Theory? 11. The
'Threshold of Measurement' 12. The Fatal Conceit of Managerial Capitalism
13. What's Wrong with Accounting Standards? Part V: The Segregation of
Funds and Value 14. Financial Performance and the Investment Rate 15. A
Segregated System of Funds and Value Accounting 16. Management and the
Auditor: A Question of Public Accountability Part VI: Truth in Accounting
17. Elimination of the Expectation Gap 18. Reconstruction of the Conceptual
Framework 19. Accounting Truth and Economic Reality. Appendices