Cash Flow Reporting (RLE Accounting) (eBook, ePUB)

A Recent History of an Accounting Practice
Redaktion: Lee, Thomas

• Format: ePub

Produktbeschreibung

This collection explores Kuhn's 1970 perception of a scientific revolution in the form of a cyclical sequence of anomaly recognition; insecurity, alternative ideas, schools of thought and dominating practices. Cash flow reporting has become a dominant accounting practice which emerged from a developmental process of Kuhnian form. The text is constructed around the various stages identified by Kuhn and selected readings are categorised accordingly.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 420
• Erscheinungstermin: 5. Februar 2014
• Englisch
• ISBN-13: 9781317975670
• Artikelnr.: 40446837

Autorenporträt

Multivolume collection by leading authors in the field

Inhaltsangabe

Preface. Acknowledgements. Dedication. Part 1: An Historical Review of Cash
Flow Accounting 1. Cash flow Accounting and Corporate Financial Reporting
2. Cash Flow Reporting's Recent History: a Kuhnian Interpretation of a
Changing Accounting Emphasis. Suggested Additional Readings Part 2: Anomaly
Recognition, Insecurity and Initial Responses 4. Introduction 5.
Cash-flowitis: malady or Syndrome? 6. Present Discontents 7. Can We Define
Generally Accepted Accounting Principles? 8. Establishing Accounting
Principles 9. Suggested Additional Readings Part 3: Initial and Extended
Cash Flow Reporting Arguments 10. An Introduction 11. Cash Flow Statements
for Investors 12. Let's Scrap the 'Funds' Statement 13. Cash flow
Accounting 14. The Rationale of Cash Flow Accounting 15. A Case for Cash
Flow Reporting 16. Reporting Cash Flows and Net Realisable Values 17.
Suggested Additional Readings Part 4: Demonstrating the Utility of Cash
Flow Reporting 18. An Introduction 19. Cash Flows, Exit Prices and British
Airways 20. The nature and Amount of Information in Cash Flows and Accruals
and 21. The Information Content of Cash Flow Figures J22. Using Operating
cash Flow Data to Predict financial Distress: Some Extensions 23. Cash
Flows, Ratio Analysis and the W. T. Grant Bankruptcy 24. The Cash Flow
Performance of UK Companies 25. Funds Statements and Cash Flow Analysis 26.
The Incremental Information Content of the Accruals and Funds Components of
Earnings After Controlling for Earnings 27. Suggested Additional Readings
Part 5: Debating the Utility of Cash Flow Reporting 28. An Introduction 29.
Cash Flow Accounting: A Review and Critique 30. In Defence of Profit
Measurement: Some Limitations of Cash Flow and Value Added as Performance
Measures for External Reporting 31. The Interpretation of Cash Flow Reports
and the Other Allocation Problem 32. Cash Flow Accounting and Liquidity:
Cash Flow Potential and Wealth 33. Suggested Additional Readings Part 6:
Influencing Accounting Policy-Making 34. An Introduction 35. Cash Flow
Statements 36. Statement of Cash Flows 37. Cash Flow Accounting 38. Making
Corporate Reports Valuable 39. Suggested Additional Readings