Solvency in Financial Accounting

ISBN-13: 9780415895828 / Angielski / Twarda / 2011 / 278 str.

Julie E. Margret

Opis

This book examines the notion of solvency at law and in accounting; and reveals inconsistent ways of determining solvency therein.

Spis treści

1. A Crucial Aspect of Financial Accounting  2. Financial Statements and Tests of Insolvency: An Analysis of the "Balance Sheet" and "Cash Flow" Tests  3. Solvency and the Duty of Company Directors  4. The Essence of Solvency  5. Circumstances of One.Tel and HIH  6. Dilemma in Diversity: Continuing Issues in Quantifying Solvency Amidst the Mayhem  7. Insolvency Stats and Stories: 2004 to 2011  8. The Quantification of Solvency.  Notes.  Bibliography.  Index

O autorze

Julie E. Margret is a senior lecturer in Accounting at La Trobe University. Prior to academe Julie worked in industry in financial and management accounting. Julie’s research interests include solvency, internal controls, phoenix activity, directors’ duties and governance. Julie’s PhD is from the University of Sydney. She has several papers published in academic and professional journals.