The future of the accounting profession: a global perspective
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. u.a.
Quorum Books
1993
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 224 S. |
| ISBN: | 0899307264 |
Internformat
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Datensatz im Suchindex
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| adam_text | CONTENTS
Illustrations vii
Preface ix
List of Acronyms xi
chapter 1
Trouble in the Accounting Profession 1
CHAPTER 2
A Short History of Accounting 13
chapter 3
The Development of Accounting Thought 31
chapter 4
Generally Accepted Accounting Principles 47
chapter 5
The Auditing Problem 63
chapter 6
International Accounting and Auditing 77
chapter 7
A Conceptual Framework for Financial Reporting 93
chapter 8
Regulation of Financial Reporting—The Disclosure Issue 111
vi Contents
chapter 9
Financial Reporting and Changing Prices 125
chapter 10
Current Cost Accounting 147
chapter 11
The Financial Statements 161
chapter 12
Improving the Financial Statements 179
chapter 13
The Future of Auditing 191
chapter 14
The Future of Financial Reporting 203
Selected Bibliography 215
Index 219
ILLUSTRATIONS
FIGURES
3.1 The Accounting Model of the Firm 38
3.2 The Investment Cycle 40
7.1 Conceptual Framework for Financial Accounting and
Reporting 97
8.1 SEC Form 10 K Disclosures 115
10.1 Backlog Depreciation 155
TABLES
9.1 Constant Dollar—Current Cost 140
11.1 Value Added Form of Income Statement 170
11.2 Types of Information 177
12.1 Combination Income Statement, Statement of Cash Flows,
and Balance Sheet 184
|
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| isbn | 0899307264 |
| language | English |
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| physical | XII, 224 S. |
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| spelling | Most, Kenneth S. Verfasser aut The future of the accounting profession a global perspective Kenneth S. Most 1. publ. Westport, Conn. u.a. Quorum Books 1993 XII, 224 S. txt rdacontent n rdamedia nc rdacarrier Accountants gtt Auditing gtt Bilans Comptabilité Comptabilité - Normes Information probante Information probante - Normes Accounting Accounting Standards Auditing Auditing Standards Financial statements Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Rechnungsprüfung (DE-588)4048731-3 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005465502&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Most, Kenneth S. The future of the accounting profession a global perspective Accountants gtt Auditing gtt Bilans Comptabilité Comptabilité - Normes Information probante Information probante - Normes Accounting Accounting Standards Auditing Auditing Standards Financial statements Rechnungswesen (DE-588)4048732-5 gnd Rechnungsprüfung (DE-588)4048731-3 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4048731-3 |
| title | The future of the accounting profession a global perspective |
| title_auth | The future of the accounting profession a global perspective |
| title_exact_search | The future of the accounting profession a global perspective |
| title_full | The future of the accounting profession a global perspective Kenneth S. Most |
| title_fullStr | The future of the accounting profession a global perspective Kenneth S. Most |
| title_full_unstemmed | The future of the accounting profession a global perspective Kenneth S. Most |
| title_short | The future of the accounting profession |
| title_sort | the future of the accounting profession a global perspective |
| title_sub | a global perspective |
| topic | Accountants gtt Auditing gtt Bilans Comptabilité Comptabilité - Normes Information probante Information probante - Normes Accounting Accounting Standards Auditing Auditing Standards Financial statements Rechnungswesen (DE-588)4048732-5 gnd Rechnungsprüfung (DE-588)4048731-3 gnd |
| topic_facet | Accountants Auditing Bilans Comptabilité Comptabilité - Normes Information probante Information probante - Normes Accounting Accounting Standards Auditing Standards Financial statements Rechnungswesen Rechnungsprüfung |
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