The FASB Conceptual Framework Project, 1973-1985 PDF Download

Author: Pelham Gore
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0

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Author: Pelham Gore
Publisher: Manchester University Press
ISBN: 9780719036330
Category : Accounting
Languages : en
Pages : 216

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Book Description
This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.

Author: Pelham Gore
Publisher:
ISBN:
Category :
Languages : en
Pages : 240

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Author: Andrew Higson
Publisher: SAGE
ISBN: 9780761971412
Category : Business & Economics
Languages : en
Pages : 244

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Book Description
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Author: Kees Camfferman
Publisher: Oxford University Press, USA
ISBN: 0199296294
Category : Business & Economics
Languages : en
Pages : 701

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Author: D. R. Carmichael
Publisher: John Wiley & Sons
ISBN: 111825287X
Category : Business & Economics
Languages : en
Pages : 946

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Book Description
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Author: B.A. Rutherford
Publisher: Routledge
ISBN: 1134160550
Category : Business & Economics
Languages : en
Pages : 457

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Book Description
This fine account of the period following the 1960s charts the history of the Accounting Standards Committee. Written by a respected scholar, it makes a major contribution to the history of financial reporting.

Author: Richard Macve
Publisher: Routledge
ISBN: 1317842782
Category : Business & Economics
Languages : en
Pages : 281

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Book Description
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.

Author: Ronald Ma
Publisher: World Scientific
ISBN: 9814497622
Category : Business & Economics
Languages : en
Pages : 519

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Book Description
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.

Author: Christopher Nobes
Publisher: Pearson UK
ISBN: 129229650X
Category : Comparative accounting
Languages : en
Pages : 942

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Book Description
Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.