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Margins Of Error In Accounting

Margins Of Error In Accounting

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  • ISBN:9780230219915
  • Editorial: Palgrave
  • Fecha de la edición:
  • Encuadernación:cartone
  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:192
  • Idiomas:Ingles,Inglés

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This original and readable book by an acknowledged expert discusses four main reasons why published company accounts cannot be completely 'accurate': the 'interim-ness' of annual accounts; the growing use of hypothetical current value estimates; the impact of cumulative inflation on financial statements using money as the unit of account; and creative accounting by managers. The book attempts to quantify the extent of these errors wherever possible - some of them are very large indeed. There is also a chapter on spurious accuracy, why it persists and why it matters.

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