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Mark to Market Accounting: 'True North' in Financial Reporting de Walter P. Schuetze

Mark to Market Accounting: 'True North' in Financial Reporting: Routledge New Works in Accounting History

Autor Walter P. Schuetze Editat de Peter W. Wolnizer
en Limba Engleză Paperback – 28 feb 2007
This Volume, edited by Peter W. Wolnizer, Professor of Accounting at the University of Sydney, makes available the collected writings of Walter P. Scheutze, a senior accounting practitioner. The articles, speeches and letters collected here probe the most fundamental problems of corporate financial reporting, cogently arguing the case for accounting reform and proposing well-informed solutions to these problems.
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Specificații

ISBN-13: 9780415439855
ISBN-10: 041543985X
Pagini: 348
Dimensiuni: 156 x 234 x 18 mm
Greutate: 0.5 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge New Works in Accounting History

Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate and Professional

Notă biografică

Walter P. Schuetze is a certified public accountant. He was the Chief Accountant to the Securities and Exchange Commission (1992-1995) and Chief Accountant of the Commission's Division of Enforcement (1997-2000). Peter W. Wolnizer, PhD, FCPA, is Dean of the Faculty of Economics and Business and a Professor of Accounting in The University of Sydney. He is author of Auditing as Independent Authentication and has written extensively on financial accounting and auditing.

Cuprins

Foreword: The Honourable Justice Kim SantowLetter from Mr Fred TaltonWalter P. Schuetze: Accounting ReformerWalter P. Schuetze: An AutobiographyPart 1: Schuetze on Accounting for Assets and LiabilitiesArticlesI. Walter Schuetze on Keep It SimpleII. What is an Asset?III. What are Assets and Liabilities? Where is True North? (Accounting that my Sister Would Understand)Speeches/AddressesI. New Chief Accountant's Wish ListII. Relevance and Credibility in Financial Accounting and ReportingIII. Why are We all Here Anyway?IV. Accounting for RestructuringsV. Enforcement Issues, and Is the Cost of Purchased Goodwill an Asset?VI. Cookie Jar ReservesLetters/SubmissionsI. Financial InstrumentsII. Accounting for Transfers of Receivables (Tom, Dick and Harry)III. Discount Rate re Cash Outflows for Nuclear Decommissioning and Environmental RemediationIV. Discount Rate for Pension LiabilitiesV. Exposure Draft E25: Impairment of AssetsVI. Exposure Draft E59 on Provisions, Contingent Liabilities and Contingent AssetsVII. Exposure Draft E60 on Intangible Assets and E61 on Business CombinationsVIII. Business Combinations and Intangible AssetsIX. Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal ActivitiesX. 'Business Combinations and Intangible Assets - Accounting for Goodwill'XI. FASB and Accounting GoodwillXII. Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or BothXIII. Accounting for Stock Options Issued to EmployeesXIV. Proposed Interpretation: Guarantor's Accounting and Disclosure Requirements for Gurantees, Including Indirect Gurantees of Indebtedness of OthersXV. Your Proposed Interpretation Consolidation of Certain Special Purpose EntitiesPart 2: Schuetze on the Implications of Accounting Practices for AuditingArticlesI. Disclosure and the Impairment QuestionII. The Liability Crisis in the US and Its Impact on AccountingIII. Reporting by Independent Auditors on Internal ControlsIV. A Mountain or a Molehill?SpeechesI. Comments on Certain Aspects of the Special Report of the AICPA's Public Oversight Board of March 5, 1993II. Enforcement Issues: Good News, Bad News, Brillo Pads, Miracle-Gro and RoundupPart 3: Schuetze on Accounting Standard Setting and RegulationSpeeches/AddressesI. The Setting of International Accounting StandardsII. What is the Future of Mutual Recognition of Financial Statements and is Comparability Really Necessary? Information is KingIII. A Note about Private-Sector Standard SettingIV. Take Me Out to the Ball GameV. Financial Accounting and Reporting in our Worldwide EconomyVI. SEC Accounting UpdateVII. A Review of FASB's Accomplishments Since its Inception in 1973VIII. Current Developments at the SECIX. A Memo to National and International Accounting and Auditing Standard Setters and Securities Regulators (A Christmas Pony)X. Hearing on 'Accounting and Investor Protection Issues Raised by Enron and other Public Companies: Oversight of the Accounting Profession, Audit Quality and Independence, and Formulation of Accounting Principles'XI. Watching a Game of Three-Card Monte on Times SquareLetters/SubmissionsI. IASC due processIndex

Descriere

The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems.