| Description |
xxxii, 248 pages : illustrations ; 24 cm |
| Series |
New works in accounting history |
|
New works in accounting history.
|
| Contents |
I. Quaere Verum Vel Recte Numerare -- II. A Conceptual Framework for Financial Accounting and Reporting: The Possibilities for an Agreed Structure. What is a 'Conceptual Framework' and Why is it Needed? 'Profit', 'Balance Sheet', 'Capital Maintenance' etc. Useful Accounting Information. Variety of Needs and Conflicts of Interest. The Conceptual Framework Project of FASB. The Other Reports. Implications for Financial Accounting and Reporting. Suggestions for Further Work -- App. I. The Conceptual Framework Project of FASB -- App. II. Conceptual Framework Publications of FASB -- App. III. The Corporate Report -- App. IV. The Sandilands Report -- App. V. The Stamp Report -- III. The FASB's Conceptual Framework - Vision, Tool or Threat? Vision. Tool. Threat -- IV. The Conceptual Framework and Oil and Gas Accounting -- V. Solomons' Guidelines: Where Do they Lead? -- VI. Questioning the Wisdom of Solomons |
| Bibliography |
Includes bibliographical references |
| Subject |
Accounting -- Standards -- Great Britain.
|
|
Accounting -- Standards -- United States.
|
|
Accounting -- Standards.
|
| LC no. |
97035910 |
| ISBN |
0815330359 (acid-free paper) |
|
