Cargando…
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.
|
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | "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 criticism; but it is highly misleading." "Tracing a fundamental flaw in the conventional academic wisdom back to the nineteenth century, this book proposes an alternative conceptual framework. Effective corporate governance is achievable, not by expensive and counterproductive regulations like the US Sarbanes-Oxley Act, but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces." "This piece of analysis challenges the current direction of accounting standards and proposes an alternative. Its novel perspective on financial reporting provides a framework for debating some of the key contemporary issues facing the accountancy profession. Readable and accessible to a wide audience, it will be of interest to all accountants - students, academics, and practitioners."--Jacket |
|---|---|
| Descripción Física: | 1 online resource (x, 230 pages) : illustrations |
| Bibliografía: | Includes bibliographical references (pages 221-224) and index. |
| ISBN: | 9781134183579 1134183577 1299869165 9781299869165 9780203970171 0203970179 |