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Contemporary Issues In Financial Reporting

Contemporary Issues In Financial Reporting

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  • ISBN:9780415702065
  • Editorial: Routledge
  • Fecha de la edición:
  • Colección: Routledge New Works in Accounting History
  • Encuadernación:Tapa dura
  • Dimensiones: 0 cm x 24 cm
  • Nº Pág.:416
  • Idiomas:Ingles,Inglés

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With the collapse of Enron, and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting, and skilfully highlights the deficiencies in current methods. In doing so, it provides a user-oriented guide to the salient issues, which affect all aspects of financial accounting. "Contemporary Issues in Financial Reporting" challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.

Prologue: Thinking Independently Section 1: Setting the Stage 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 Section 2: Issues Underlying Financial Reporting 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 Section 3: Broad Issues in Financial Reporting 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 Section 4: Specific Issues 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 Bibliography Index

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