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Accounting Standards.
Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criti...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Taylor and Francis,
2013.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 001 | EBOOKCENTRAL_ocn862824366 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
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| 008 | 131111s2013 xx o 000 0 eng d | ||
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| 020 | |a 9781134183586 | ||
| 020 | |a 1134183585 | ||
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| 049 | |a UAMI | ||
| 100 | 1 | |a Rayman, R. A. | |
| 245 | 1 | 0 | |a Accounting Standards. |
| 260 | |a Hoboken : |b Taylor and Francis, |c 2013. | ||
| 300 | |a 1 online resource (241 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 505 | 0 | |a Cover; Half Title; Title Page; Copyright Page; Dedication; Table of Contents; Foreword; Introduction; Competition and the 'Invisible Hand'; The 'Kaldor Criterion'; Economywith the Truth?; The Nature ofthe Accounting System; The Economic Consequences; Backto Basics; Plan ofthe Book; Part I: The noble art of counting beans; 1. Stewardship reporting: the physical dimension; Record Keeping; The Distinction between 'Stewardship' and 'Performance'; 'Stewardship Reporting' on the 'Safekeeping' of Resources; The Game of Business and the Myth of the Entrepreneur; 2. Business accounting. | |
| 505 | 8 | |a The 'Accounting Code'The Physical Dimension -- Resource Accounting; 3. Performance reporting: the value dimension; Mediaeval 'Venture' Accounting; Modern 'Periodic' Accounting; Into a Blind Alley?; Part II: The measurement of income and value; 4. Economic income and accounting profit; Income as Potential Consumption; A Circular Argument?; Income as Actual Consumption; The Problem of Subjectivity; The Accounting Ideal; 5. The inflation accounting 'debate'; The Irresistible Case for Inflation Accounting; Inflation Accounting: the Basic Alternatives; Inflation Accounting and Uk Accounting Standards. | |
| 505 | 8 | |a The Nature of the ControversyThe Treatment of Dissent; 6. Historical cost or current value?; Deprival Value: The ASB Formula; Deprival Value: The Nineteenth-Century Original; Deprival Value as a Guide to Economic Decisions; The Two Versions Compared; What's Wrong with the ASB Formula?; Deprival Value as a Guide to Financial Performance; Part III: A theoretical blind alley; 7. Value change: a wrong turning?; The Balance Sheet Perspective; The Acid Test; The 'Internal Rate of Return' (IRR); The 'Accountant's Rate of Profit' (ARP); The Short-Run Importance of the Accounting Return. | |
| 505 | 8 | |a 8. Asset valuation: a convenient distraction?Economy with the Truth?; The Hidden Assumption: Perpetual Repetition; Uncertainty and the Fallacy of 'Baxter's Bike'; The Accountant's Contribution to the Trade Cycle; The Accounting Incentive to 'Short-Termism'; The Vested Intellectual Interests; 9. Fair value accounting: a dead end?; Accounting for Financial Instruments; Fair Value Accounting and the Acid Test; The Present Value Fallacy; The Irrelevance of Value Change; The Rival Concepts of Income; Subjective Value and its Conversion into Objective Market Value. | |
| 505 | 8 | |a The Significance of Market Value ChangesTowards an Alternative; Part IV: Back to basics; 10. What's wrong with investment theory?; Fisher's Nineteenth-Century Version; The Modern Corruption; The Flaw in the Modern Version of the 'NPV Decision Rule'; The 'Single Investment' Fallacy; 11. The 'threshold of measurement'; The Threshold of Measurement for Financial Planning; The Threshold of Measurement for Financial Reporting; A Misguided Ideal?; 12. The fatal conceit of managerial capitalism; Altruism or Self-Interest?; Information and Market Forces; The Conceit of Managerial Capitalism. | |
| 500 | |a 13. What's wrong with accounting standards? | ||
| 520 | |a Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be ach. | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 610 | 2 | 0 | |a International Accounting Standards Board. |
| 610 | 2 | 7 | |a International Accounting Standards Board |2 fast |
| 650 | 0 | |a Accounting |x Standards. | |
| 650 | 0 | |a Financial statements. | |
| 650 | 6 | |a Comptabilité |x Normes. | |
| 650 | 7 | |a Accounting |x Standards |2 fast | |
| 650 | 7 | |a Financial statements |2 fast | |
| 758 | |i has work: |a Accounting standards (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG7cH7YCdQHvkx4cKk9bMK |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Rayman, R.A. |t Accounting Standards: True or False? |d Hoboken : Taylor and Francis, ©2013 |z 9780415377805 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1397069 |z Texto completo |
| 938 | |a 123Library |b 123L |n 110036 | ||
| 938 | |a EBL - Ebook Library |b EBLB |n EBL1397069 | ||
| 994 | |a 92 |b IZTAP | ||