Del i serien Routledge New Works in Accounting History

Conceptual Framework for Financial Accounting and Reporting

Vision, Tool, or Threat?

Häftad, Engelska, 2016

AvRichard Macve

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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.

Produktinformation

Utgivningsdatum2016-01-20
Mått152 x 229 x 15 mm
Vikt453 g
FormatHäftad
SpråkEngelska
SerieRoutledge New Works in Accounting History
Antal sidor281
FörlagTaylor & Francis Ltd
ISBN9781138991576

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Part 1 Quaere Verum Vel Recte Numerare, Richard Macve; Part 2 A Conceptual Framework for Financial Accounting and Reporting, Richard Macve; Chapter 1 Summary; Chapter 2 Introduction; Chapter 3 What is a ‘Conceptual Framework’ and Why is it Needed?; Chapter 4 ‘Profit’, ‘Balance Sheet’, ‘Capital Maintenance’ etc; Chapter 5 Useful Accounting Information; Chapter 6 Variety of Needs and Conflicts of Interest; Chapter 7 The Conceptual Framework Project of FASB; Chapter 8 The Other Reports; Chapter 9 Implications For Financial Accounting and Reporting; Chapter 10 Suggestions for Further Work; Part 3 The FASB’s Conceptual Framework—Vision, Tool or Threat?, Richard Macve; Part 4 The Conceptual Framework and Oil and Gas Accounting; Part 5 Solomons’ Guidelines: Where Do They Lead?; Part 6 Questioning the Wisdom of Solomons;