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A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? de Richard Macve

A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?: Routledge New Works in Accounting History

Autor Richard Macve
en Limba Engleză Paperback – 20 ian 2016
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.
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Specificații

ISBN-13: 9781138991576
ISBN-10: 1138991570
Pagini: 281
Dimensiuni: 152 x 229 x 15 mm
Greutate: 0.45 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge New Works in Accounting History

Locul publicării:Oxford, United Kingdom

Cuprins

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;

Notă biografică

RICHARD MACVE, MA, MSC, FCA Professor of Accounting London School of Economics and Political Science.