A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?

ISBN-13: 9780815330356 / Angielski / Twarda / 1997 / 280 str.

Richard Macve

Opis

First published in 1997. Routledge is an imprint of Taylor & Francis, an informa company.

Spis treści

Part 1 Quaere Verum Vel Recte Numerare, Richard Macve; Part 2 A Conceptual Framework for Financial Accounting and Reporting, Richard Macve; Chapter 1 Summary; Chapter 2 Introduction; Chapter 3 What is a ‘Conceptual Framework’ and Why is it Needed?; Chapter 4 ‘Profit’, ‘Balance Sheet’, ‘Capital Maintenance’ etc; Chapter 5 Useful Accounting Information; Chapter 6 Variety of Needs and Conflicts of Interest; Chapter 7 The Conceptual Framework Project of FASB; Chapter 8 The Other Reports; Chapter 9 Implications For Financial Accounting and Reporting; Chapter 10 Suggestions for Further Work; Part 3 The FASB’s Conceptual Framework—Vision, Tool or Threat?, Richard Macve; Part 4 The Conceptual Framework and Oil and Gas Accounting; Part 5 Solomons’ Guidelines: Where Do They Lead?; Part 6 Questioning the Wisdom of Solomons;

O autorze

RICHARD MACVE, MA, MSC, FCA Professor of Accounting London School of Economics and Political Science.