Contemporary issues in financial reporting: a user-oriented approach
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
Routledge
2008
|
| Edition: | 1. publ., [Nachdr.] |
| Series: | Routledge new works in accounting history
6 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index. - Originally published: 2006 |
| Physical Description: | XXIV, 561 S. Ill. |
| ISBN: | 9780415776424 0415776422 9780203088159 0203088158 9780415702065 0415702062 |
Staff View
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV035405243 | ||
| 003 | DE-604 | ||
| 005 | 20090720 | ||
| 007 | t | ||
| 008 | 090401s2008 a||| |||| 00||| eng d | ||
| 020 | |a 9780415776424 |9 978-0-415-77642-4 | ||
| 020 | |a 0415776422 |c (pbk) : £20.00 |9 0-415-77642-2 | ||
| 020 | |a 9780203088159 |9 978-0-203-08815-9 | ||
| 020 | |a 0203088158 |9 0-203-08815-8 | ||
| 020 | |a 9780415702065 |9 978-0-415-70206-5 | ||
| 020 | |a 0415702062 |9 0-415-70206-2 | ||
| 035 | |a (OCoLC)227199454 | ||
| 035 | |a (DE-599)GBV585834741 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-945 | ||
| 082 | 0 | |a 657.3 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Rosenfield, Paul |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Contemporary issues in financial reporting |b a user-oriented approach |c Paul Rosenfield |
| 250 | |a 1. publ., [Nachdr.] | ||
| 264 | 1 | |a London [u.a.] |b Routledge |c 2008 | |
| 300 | |a XXIV, 561 S. |b Ill. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Routledge new works in accounting history |v 6 | |
| 500 | |a Includes bibliographical references and index. - Originally published: 2006 | ||
| 630 | 0 | 7 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |2 gnd |9 rswk-swf |
| 650 | 7 | |a Betriebliches Rechnungswesen |2 stw | |
| 650 | 7 | |a Bilanz |2 stw | |
| 650 | 7 | |a International Financial Reporting Standards |2 stw | |
| 650 | 7 | |a Jahresabschluss |2 stw | |
| 650 | 4 | |a Financial statements | |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 1 | |a Generally Accepted Accounting Principles |0 (DE-588)4465431-5 |D u |
| 689 | 0 | |C b |5 DE-604 | |
| 830 | 0 | |a Routledge new works in accounting history |v 6 |w (DE-604)BV021686300 |9 6 | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325819&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-017325819 | ||
Record in the Search Index
| _version_ | 1804138834929123328 |
|---|---|
| adam_text | CONTEMPORARY ISSUES IN FINANCIAL REPORTING A USER-ORIENTED APPROACH PAUL
ROSENFIELD ROUTLEDGE TAYLOR & FRANCIS CROUP LONDON AND NEW YORK CONTENTS
LIST OF FIGURES XIV LIST OF TABLES XV FOREWORD XVI PREFACE XVIII
ACKNOWLEDGMENTS XXII NOTE ON ASSIGNMENTS XXIII PROLOGUE: THINKING
INDEPENDENTLY 1 PARTI SETTING THE STAGE 25 1 THE NATURE OF FINANCIAL
REPORTING 27 ISSUERS AND USERS 2 7 FUNCTIONS OF RECORDS AND REPORTS 28
FINANCIAL REPORTING AS MAPPING 32 VENTURE REPORTING VERSUS TIME PERIOD
REPORTING 33 FINANCIAL ACCOUNTING VERSUS FINANCIAL REPORTING 35
FUNCTIONS OF BOOKKEEPING, ACCOUNTING, AND FINANCIAL REPORTING 37
FINANCIAL STATEMENTS VERSUS ECONOMICS 39 FINANCIAL REPORTING VERSUS
FINANCIAL ANALYSIS 39 FINANCIAL REPORTING VERSUS INCOME TAX ACCOUNTING
40 A SCIENCE OR AN ART? 41 DISCUSSION QUESTIONS 41 2 THE INCENTIVES OF
THE PARTIES TO FINANCIAL REPORTING 43 POSITIVE AND NORMATIVE RESEARCH 44
CONFLICTING INCENTIVES 46 INCENTIVES OF USERS 47 VIII CONTENTS
INCENTIVES OF ISSUERS 48 INCENTIVES OF OUTSIDE AUDITORS 66 INCENTIVES OF
CITIZENS 70 INCENTIVES OF STANDARD-SETTERS AND REGULATORS 70 INCENTIVES
OF ELECTED GOVERNMENT OFFICIALS 71 INCENTIVES OF TEACHERS OF FINANCIAL
REPORTING 73 DISCUSSION QUESTIONS 74 3 DESIGNING FINANCIAL STATEMENTS BY
STARTING WITH DESIRED RESULTS OR BY APPLYING ANALYSIS FOR THE BENEFIT OF
THE USERS 75 STARTING WITH DESIRED RESULTS IN DESIGNING FINANCIAL
STATEMENTS 76 APPLYING ANALYSIS FOR THE BENEFIT OF THE USERS IN
DESIGNING FINANCIAL STATEMENTS 83 DISCUSSION QUESTIONS 104 APPENDIX .:
CLASSES OF EVENTS 104 APPENDIX B: CURRENT GAAP BY CLASSES OF EVENTS 106
4 THE INDOCTRINATION OF FINANCIAL REPORTERS 118 ORIGIN OF THE
INDOCTRINATION OF FINANCIAL REPORTERS 119 MANIFESTATIONS OF THE
INDOCTRINATION OF FINANCIAL REPORTERS 121 VIRGINIA AND FINANCIAL
REPORTING 130 DISCUSSION QUESTIONS 131 PART II ISSUES UNDERLYING
FINANCIAL REPORTING 133 5 VIEWS ON THE DESIRABILITY OF STABILIZING
INCOME REPORTING BY THE DESIGN OF GAAP 135 VIEWS OF OFFICIAL
ORGANIZATIONS 135 REASONS THAT HAVE BEEN GIVEN IN FAVOR OF STABILIZING
INCOME REPORTING BY THE DESIGN OF GAAP 138 REASONS THAT HAVE BEEN GIVEN
IN OPPOSITION TO STABILIZING INCOME REPORTING BY THE DESIGN OF GAAP 142
CONCLUSION ON THE DESIRABILITY OF STABILIZING INCOME REPORTING BY THE
DESIGN OF GAAP 144 LIP SERVICE 146 DEBATING POINTS 146 CONTENTS IX 6
MEASUREMENT IN THE PREPARATION OF FINANCIAL STATEMENTS 147 MEASUREMENT,
OBSERVATION, QUANTIFICATION, AND CALCULATION 147 TIME OF MEASUREMENT 149
MEASURABLE ATTRIBUTES AND UNITS OF MEASURE 152 DEFINING THE UNIT OF
MEASURE IN TERMS OF THE POWERS OF MONEY 152 SURROGATE MEASURES 154
MEASUREMENT AND CALCULATION IN FINANCIAL STATEMENTS 155 MEASUREMENT AND
ESTIMATION IN FINANCIAL STATEMENTS 156 DEBATING POINTS 157 7 HISTORICAL
REPORT 159 PERTINENT CHARACTERISTICS OF TIME 160 REFLECTING IN FINANCIAL
STATEMENTS THE FINANCIAL EFFECTS OF SUPPOSED FUTURE EVENTS 167
REFLECTING IN FINANCIAL STATEMENTS CURRENT CONDITIONS THAT INDIRECTLY
INVOLVE THE FUTURE 172 REFLECTING IN FINANCIAL STATEMENTS THE FINANCIAL
EFFECTS OF EVENTS THAT MIGHT HAVE OCCURRED BUT DIDN T 178 GOING CONCERN
180 DEBATING POINTS 181 8 THE FOCUS OF ATTENTION IN FINANCIAL REPORTING
183 A HANDY FICTION? 183 SELECTION OF THE REPORTING ENTITY AS
CLASSIFICATION 184 THE ORIGINAL FOCUS OF ATTENTION 184 THE INCOMPLETE
EVOLUTION OF THE CONCEPT OF THE FOCUS OF ATTENTION 185 THEORIES ABOUT
THE REPORTING ENTITY 185 A COMPLETE EVOLUTION OF THE CONCEPT OF THE
FOCUS OF ATTENTION 190 DEBATING POINTS 200 9 THE ELEMENTS OF THE
REPORTING ENTITY REPRESENTED IN FINANCIAL STATEMENTS 201 ECONOMIC
RESOURCES 202 ARTICULATION 203 DEFINITIONS OF THE ELEMENTS 204 ACCRUAL
BASIS 215 NONARTICULATION 218 DEBATING POINTS 222 X CONTENTS PART III
BROAD ISSUES IN FINANCIAL REPORTING 223 10 THE CURRENT BROAD PRINCIPLES
225 STATEMENT OF THE CURRENT BROAD PRINCIPLES 228 EVALUATION OF THE
CURRENT BROAD PRINCIPLES 238 CONFORMITY OF THE CURRENT BROAD PRINCIPLES
WITH THE INCENTIVES OF THE ISSUERS, OUTSIDE AUDITORS, STANDARD-SETTERS,
AND REGULATORS 249 FINANCIAL REPORTING AS RITUAL 255 DEBATING POINTS 258
11 INFLATION REPORTING 260 DEFINING THE UNIT OF MEASURE IN TERMS OF
GENERAL PURCHASING POWER 261 INFLATION REPORTING AND CURRENT VALUE
REPORTING 271 INFLATION REPORTING AND REPORTING ON FOREIGN OPERATIONS
272 DEBATING POINTS 272 2 PRESENTING DISCOUNTED FUTURE CASH RECEIPTS
AND PAYMENTS IN FINANCIAL STATEMENTS 273 THE IDEAL BASIS 274 THE
EXISTENCE OF PRESENT VALUE 275 THE PARENTAGE OF THE CONCEPT 276 THE
MAGIC OF DISCOUNTING 280 THE REVERSAL OF CAUSE AND EFFECT 281 PRESENTING
SOLELY THE FINANCIAL EFFECTS OF SUPPOSED FUTURE EVENTS 282 NONEXISTENT
FUTURE EVENTS 282 CONCLUSION ON WHETHER PRESENT VALUE IS A CURRENT
CONDITION OF THE REPORTING ENTITY 283 APPENDIX: THE ULTIMATE FORM OF
ALLOCATION 284 DEBATING POINTS 285 13 PROPOSED BROAD PRINCIPLES FOR
REPORTING ON ASSETS USING CURRENT BUYING PRICES 286 CURRENT BUYING
PRICES 286 PRESENTING FICTION 289 USING THE PRICE OF AN ASSET NOT OWNED
OR SOLD 293 DEPRIVAL VALUE 297 SUPPLEMENTARY INFORMATION ON CURRENT
BUYING PRICES 298 DEBATING POINTS 299 CONTENTS XI 14 PROPOSED BROAD
PRINCIPLES FOR REPORTING ON ASSETS USING CURRENT SELLING PRICES 300 THE
ONLY CURRENT MEASURABLE FINANCIAL ATTRIBUTE 301 CLASS A AND CLASS B
ASPECTS 304 REPORTING THE CLASS A ASPECT AND DISCLOSING INFORMATION
CONCERNING THE CLASS B ASPECT 305 CSPR AND THE USER-ORIENTED CRITERIA
308 EVIDENCE FOR THE MEASUREMENT OF CURRENT SELLING PRICES 311 CSPR AND
STABLE INCOME REPORTING * THE FOREMOST OBJECTION TO CSPR 314 FOREMOST
CONCEPTUAL OBJECTIONS TO CSPR 315 OTHER CONCEPTUAL OBJECTIONS TO CSPR
319 OTHER PRACTICAL OBJECTIONS TO CSPR 325 WISHFUL THINKING 328 QUIET
APPEAL 328 DEBATING POINTS 333 15 CURRENT AND PROPOSED BROAD PRINCIPLES
FOR REPORTING ON LIABILITIES 334 EVENTS CAUSING A LIABILITY TO BE
INCURRED 335 NAMES OF PAYMENTS REQUIRED 336 EVENTS CAUSING A LIABILITY
TO BE DISCHARGED 336 CURRENT BROAD PRINCIPLE FOR REPORTING ON A
LIABILITY 337 PROPOSED BROAD PRINCIPLES FOR REPORTING ON A LIABILITY 340
DEBATING POINTS 350 16 REFLECTING OR REPORTING PROSPECTS IN FINANCIAL
STATEMENTS 351 REFLECTING PROSPECTS IN FINANCIAL STATEMENTS 353
REPORTING PROSPECTS IN FINANCIAL STATEMENTS 355 CONCLUSION ON REFLECTING
OR REPORTING PROSPECTS IN FINANCIAL STATEMENTS 362 DEBATING POINTS 362
17 DISCLOSURE IN FINANCIAL REPORTING 363 A TANGLE OF TREES 364
INFORMATION TO HELP USERS EVALUATE CURRENT PROSPECTS 365 INVESTMENTS IN
PROSPECTS 366 SUPPLEMENTARY INFORMATION 366 DISCLOSURE OVERLOAD 3 73 XII
CONTENTS REPORTING IN THE FINANCIAL STATEMENTS VERSUS DISCLOSURE IN THE
NOTES 379 DEBATING POINTS 379 PART IV SPECIFIC ISSUES IN FINANCIAL
REPORTING 381 18 REPORTING IN CONNECTION WITH STOCK OPTIONS GRANTED TO
EMPLOYEES 383 ROUND ONE 383 ROUND TWO 397 DEBATING POINTS 398 19
ALTERNATIVE FINANCIAL STATEMENT REPORTING PRACTICES 39 9
STANDARD-SETTING AND ALTERNATIVES 399 POWER TO REDUCE ALTERNATIVES 400
ALTERNATIVES REDUCED 401 ALTERNATIVES NOT REDUCED * NOTORIOUS CASES 402
ALTERNATIVES NOT REDUCED * OTHER SIGNIFICANT AREAS 406 THE USERS YAWN
409 DEBATING POINTS 410 20 DISPLAY ON FINANCIAL STATEMENTS 411 DISPLAY
ON THE BALANCE SHEET 411 DISPLAY ON THE STATEMENT OF INCOME 419 DISPLAY
ON THE STATEMENT OF CASH FLOWS 420 DEBATING POINTS 421 21 REPORTING ON
INCOME TAXES 422 DEFERRED TAXES 424 COMPREHENSIVE INTERPERIOD INCOME TAX
ALLOCATION 426 THE RATIONALE 427 THE ANALYSIS 428 NET-OF-TAX 441
EARNINGS MANAGEMENT 441 DEBATING POINTS 441 22 REPORTING ON FOREIGN
OPERATIONS 443 FOUR SETS OF TRANSLATION RULES 443 CATCH-22 450 CONTENTS
XIII ACCOUNTING FOR FOREIGN OPERATION 451 REPORTING ON FOREIGN
OPERATIONS AND INFLATION REPORTING 455 DEBATING POINTS 457 23 REPORTING
AFTER BUSINESS COMBINATIONS AND ON RELATED GOODWILL 458 REQUIREMENTS
BEFORE THE BATTLE 458 THE BATTLE 461 RESULTS OF REPORTING AFTER BUSINESS
COMBINATIONS IN CONFORMITY WITH OPINIONS NOS 16 AND 17 466 THE NEW
REQUIREMENTS 467 REPORTING AFTER BUSINESS COMBINATIONS TO CONFORM WITH
THE USER-ORIENTED CRITERIA 468 DEBATING POINTS 471 24 REPORTING ON
EMPLOYEE BENEFITS 472 REPORTING ON DEFINED BENEFIT PENSIONS 472
POSTRETIREMEN! BENEFITS OTHER THAN PENSIONS 484 ADVANCE FUNDING 487
EARNINGS MANAGEMENT 487 DEBATING POINTS 487 25 REPORTING ON LEASES AND
EXECUTORY CONTRACTS 489 CAPITALIZE ALL ACTIVE NONCANCELABLE LEASES? 489
DEFINITION OF AN EXECUTORY CONTRACT 491 CAPITALIZE ALL EXECUTORY
CONTRACTS? 492 ARE ACTIVE LEASES EXECUTORY CONTRACTS? 493 REPORTING ON
LEASES 494 DEBATING POINTS 498 26 CONSOLIDATED FINANCIAL STATEMENTS 499
SHOULD CONSOLIDATED FINANCIAL STATEMENTS BE PRESENTED? 500 CONSOLIDATION
POLICY 501 A FICTITIOUS REPORTING ENTITY? 503 TREATMENT OF
NONCONTROLLING STOCKHOLDINGS 503 DEBATING POINTS 506 EPILOGUE: THE
HIJACKING OF GAAP 507 APPENDIX 513 BIBLIOGRAPHY 517 AUTHOR INDEX 546
SUBJECT INDEX 552
|
| any_adam_object | 1 |
| author | Rosenfield, Paul |
| author_facet | Rosenfield, Paul |
| author_role | aut |
| author_sort | Rosenfield, Paul |
| author_variant | p r pr |
| building | Verbundindex |
| bvnumber | BV035405243 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)227199454 (DE-599)GBV585834741 |
| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ., [Nachdr.] |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02099nam a2200517 cb4500</leader><controlfield tag="001">BV035405243</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20090720 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">090401s2008 a||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780415776424</subfield><subfield code="9">978-0-415-77642-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0415776422</subfield><subfield code="c">(pbk) : £20.00</subfield><subfield code="9">0-415-77642-2</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780203088159</subfield><subfield code="9">978-0-203-08815-9</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0203088158</subfield><subfield code="9">0-203-08815-8</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780415702065</subfield><subfield code="9">978-0-415-70206-5</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0415702062</subfield><subfield code="9">0-415-70206-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)227199454</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV585834741</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-945</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.3</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 820</subfield><subfield code="0">(DE-625)141943:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Rosenfield, Paul</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Contemporary issues in financial reporting</subfield><subfield code="b">a user-oriented approach</subfield><subfield code="c">Paul Rosenfield</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ., [Nachdr.]</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London [u.a.]</subfield><subfield code="b">Routledge</subfield><subfield code="c">2008</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIV, 561 S.</subfield><subfield code="b">Ill.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Routledge new works in accounting history</subfield><subfield code="v">6</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index. - Originally published: 2006</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Betriebliches Rechnungswesen</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Bilanz</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Jahresabschluss</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Generally Accepted Accounting Principles</subfield><subfield code="0">(DE-588)4465431-5</subfield><subfield code="D">u</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="C">b</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Routledge new works in accounting history</subfield><subfield code="v">6</subfield><subfield code="w">(DE-604)BV021686300</subfield><subfield code="9">6</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325819&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-017325819</subfield></datafield></record></collection> |
| id | DE-604.BV035405243 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:34:30Z |
| institution | BVB |
| isbn | 9780415776424 0415776422 9780203088159 0203088158 9780415702065 0415702062 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017325819 |
| oclc_num | 227199454 |
| open_access_boolean | |
| owner | DE-945 |
| owner_facet | DE-945 |
| physical | XXIV, 561 S. Ill. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Routledge |
| record_format | marc |
| series | Routledge new works in accounting history |
| series2 | Routledge new works in accounting history |
| spelling | Rosenfield, Paul Verfasser aut Contemporary issues in financial reporting a user-oriented approach Paul Rosenfield 1. publ., [Nachdr.] London [u.a.] Routledge 2008 XXIV, 561 S. Ill. txt rdacontent n rdamedia nc rdacarrier Routledge new works in accounting history 6 Includes bibliographical references and index. - Originally published: 2006 Generally Accepted Accounting Principles (DE-588)4465431-5 gnd rswk-swf Betriebliches Rechnungswesen stw Bilanz stw International Financial Reporting Standards stw Jahresabschluss stw Financial statements Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 s Generally Accepted Accounting Principles (DE-588)4465431-5 u b DE-604 Routledge new works in accounting history 6 (DE-604)BV021686300 6 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325819&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rosenfield, Paul Contemporary issues in financial reporting a user-oriented approach Routledge new works in accounting history Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Betriebliches Rechnungswesen stw Bilanz stw International Financial Reporting Standards stw Jahresabschluss stw Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4128343-0 |
| title | Contemporary issues in financial reporting a user-oriented approach |
| title_auth | Contemporary issues in financial reporting a user-oriented approach |
| title_exact_search | Contemporary issues in financial reporting a user-oriented approach |
| title_full | Contemporary issues in financial reporting a user-oriented approach Paul Rosenfield |
| title_fullStr | Contemporary issues in financial reporting a user-oriented approach Paul Rosenfield |
| title_full_unstemmed | Contemporary issues in financial reporting a user-oriented approach Paul Rosenfield |
| title_short | Contemporary issues in financial reporting |
| title_sort | contemporary issues in financial reporting a user oriented approach |
| title_sub | a user-oriented approach |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Betriebliches Rechnungswesen stw Bilanz stw International Financial Reporting Standards stw Jahresabschluss stw Financial statements Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Generally Accepted Accounting Principles Betriebliches Rechnungswesen Bilanz International Financial Reporting Standards Jahresabschluss Financial statements Rechnungslegung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017325819&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021686300 |
| work_keys_str_mv | AT rosenfieldpaul contemporaryissuesinfinancialreportingauserorientedapproach |