Rethinking the Rules of Financial Accounting Examining the Rules for Accurate Financial Reporting

Name: Rethinking the Rules of Financial Accounting Examining the Rules for Accurate Financial Reporting
Price: 34.59 USD
Availability: InStock
ISBN: 9780071423878

ISBN-10: 0071423877

ISBN-13: 9780071423878

Edition: 2004

Authors: Robert N. Anthony

List price: $24.95

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Focusing on the defective rules of the American Financial Accounting Standards Board and the Governmental Accounting Standards Board, this title suggests ways of curing the defects. These suggestions are limited to financial accounting rules and do not address the ethical behaviour of accountants.

Book details

List price: $24.95
Copyright year: 2004
Publisher: McGraw-Hill Companies, The
Publication date: 8/18/2003
Binding: Hardcover
Pages: 188
Size: 6.25" wide x 9.00" long x 1.25" tall
Weight: 1.188
Language: English

Acknowledgments	p. vi
Introduction	p. 1
Focus	p. 2
Background	p. 4
Recent Developments	p. 9
Bubbles	p. 13
Approach	p. 17
Criteria	p. 19
Measurements in General	p. 21
Controversial Concepts	p. 25
Topics Not Discussed	p. 27
Measurement Concepts in Financial Accounting	p. 32
The Financial Position Statement	p. 41
Background	p. 42
Recognition of Solvency in Other Countries	p. 48
Defects of the Balance Sheet	p. 49
The Solvency Statement	p. 51
Arguments against a Solvency Statement	p. 62
Summary	p. 70
The Income Statement	p. 73
Equity Interest	p. 73
Other Income Statement Problems	p. 88
Summary	p. 97
Statement of Changes in Equity	p. 99
Background	p. 100
Defects	p. 106
Remedy	p. 108
Conclusion	p. 110
The Cash Flow Statement	p. 113
Background	p. 113
Defects	p. 116
Remedies	p. 121
Nonprofit Accounting	p. 125
Background	p. 126
Defects	p. 132
Remedies	p. 144
State and Local Government Accounting	p. 151
Background	p. 151
Defects	p. 156
Remedies	p. 168
Conclusion	p. 173
Implementation	p. 177
Suggested Changes	p. 177
Organizing the Review	p. 183
Federal Accounting Standards	p. 193
Background	p. 194
Federal Accounting Standards Advisory Board	p. 200
Causes of the FASAB's Failure	p. 204
Suggested Actions	p. 212
Summary of Recommendations	p. 217
Chapter 3: The Financial Position Statement	p. 217
Chapter 4: The Income Statement	p. 218
Chapter 5: Statements of Changes in Equity	p. 218
Chapter 6: The Cash Flow Statement	p. 218
Chapter 7: Nonprofit Accounting	p. 218
Chapter 8: State and Local Government Accounting	p. 219
Chapter 9: Implementation	p. 219
Chapter 10: Federal Accounting Standards	p. 220
References	p. 221
Index	p. 227
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