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Accounting standards : true or false? /
"Are International Accounting Standards closing the 'expectation gap' between what accounts are believed to represent and what they actually do represent? Or widening it still further?" "This book argues that 'fair value accounting' is a good label for stifling cri...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
London ; New York :
Routledge,
2006.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Stewardship reporting : the physical dimension
- Business accounting
- Performance reporting : the value dimension
- Economic income and accounting profit
- The inflation accounting 'debate'
- Historical cost or current value?
- Value change : a wrong turning?
- Asset valuation : a convenient distraction?
- Fair value accounting : a dead end?
- What's wrong with investment theory?
- The 'threshold of measurement'
- The fatal conceit of managerial capitalism
- What's wrong with accounting standards?
- Financial performance and the investment rate
- A segregated system of funds and value accounting
- Management and the auditor : a question of public accountability
- Elimination of the expectation gap
- Reconstruction of the conceptual framework
- Accounting truth and economic reality.