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Contemporary issues in financial reporting : a user-orientated approach / Paul Rosenfield.

By: Rosenfield, Paul.
Series: Routledge new works in accounting history ; 6. Publisher: London ; New York : Routledge, 2006Description: xxiv, 561 p. : ill. ; 24 cm.ISBN: 0415702062 (hbk.); 9780415702065 (hbk.).Subject(s): Financial statementsDDC classification: 657.3
Contents:
Prologue : thinking independently -- 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 -- 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 -- 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 -- 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.
Item type Current location Shelf location Call number Copy number Status Notes Date due Barcode
Main Collection Taylor's Library-TU

Floor 4, Shelf 22 , Side 2, TierNo 5, BayNo 5

 657.3 ROS (Browse shelf) 1 Available TBSxx,34001,03,AD 5000005112
Main Collection Taylor's Library-TU

Floor 4, Shelf 22 , Side 2, TierNo 5, BayNo 5

 657.3 ROS (Browse shelf) 1 Available TBSxx,18002,03,CL 5000005114
Main Collection Taylor's Library-TU

Floor 4, Shelf 22 , Side 2, TierNo 5, BayNo 5

 657.3 ROS (Browse shelf) 1 Available TBSxx,18002,03,CL 5000005113

Includes bibliographical references and index.

Prologue : thinking independently -- 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 -- 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 -- 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 -- 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.

British Degree Programme : UMAC38-2, UMACMC-3