Paul Rosenfield

Contemporary Issues in Financial Reporting (eBook, ePUB)

A User-Oriented Approach

• Format: ePub

Produktbeschreibung

In analyzing contemporary financial accounting, this book expertly provides a user-oriented guide to the salient issues affecting this field.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 416
• Erscheinungstermin: 18. April 2006
• Englisch
• ISBN-13: 9781135990091
• Artikelnr.: 47893208

Autorenporträt

Paul Rosenfield

Inhaltsangabe

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