Download or read book A Search for Fairness in Financial Reporting to the Public 1956 1969 written by Leonard Spacek and published by . This book was released on 1969 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public 1969 1973 written by Leonard Spacek and published by . This book was released on 1969 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A search for fairness in financial reporting to the public written by and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page 599 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public Selected Addresses and Articles written by Leonard Spracek and published by . This book was released on 1973 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1973 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Search for Fairness in Financial Reporting to the Public written by Leonard Spacek and published by . This book was released on 1969 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Is Fair Value Fair written by Henk Langendijk and published by John Wiley & Sons. This book was released on 2003-07-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved. With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Download or read book Fairness in Accounting written by Janice Monti-Belkaoui and published by Praeger. This book was released on 1996-02-16 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor's reports declare that the financial statements contained in them present fairly the results of operations and cash flows, in conformity with generally accepting accounting principles. Users of accounting information are guaranteed that the auditors have attempted to be fair in their presentation — but what does this actually mean, and are there other ways in which the fairness concept comes into play? Monti-Belkaoui and Riahi-Belkaoui explore these matters in concise, readable detail, not only for their colleagues in the academic community but for professionals in accounting firms as well. Fairness has an important place in the practice of accounting. It is stated in the auditor's report that the financial statements present fairly the results of operations and cash flows for the year ended in conformity with generally accepted accounting principles. The statement presents to the users and the market the guarantee that the accountants (as preparers) and the auditors (as attestors) have strived to be fair. This conventional nature of the concept of fairness is fairness in presentation, connoting an idea of neutrality in the preparation and presentation of financial reports and the idea of justice in outcome. This view of fairness in accounting as fairness in presentation is rather limited calling for expansion of the notion of fairness to deal with distribution, disclosure and resource allocation considerations. Accordingly, the main objective of this book is to explain the conventional notion of fairness in presentation before elaborating on the more interesting notions of fairness in distribution, fairness in disclosure and fairness in resource allocation. Each of these concepts is presented in a separate chapter. Chapter 1: The Fairness in Presentation will cover the conventional treatment of fairness in accounting as well as resulting limitations and consequences. Chapter 2:IFairness in Distribution will cover the contributions of various theories of justice (Rawls, Nozick, and Gerwith in particular) to different interpretations of fairness in accounting. Chapter 3: rness in DisclosureUsers will cover the avenues available for better disclosure to users in general that meet the interest of all the stakeholders. Chapter 4: rness and Entitlementl show how a moral authority espousing different theories of justice can reduce self-interest as it affects intrafirm distribution and disclosure. The book may be used as a guide to the understanding of the concept of fairness as fairness in presentation and to the expansion of the concept to deal with the more crucial issues of distribution, disclosure, and resource allocation. It should be of interest to members of the accounting profession and accounting students and researchers.
Download or read book Contemporary Issues in Financial Reporting written by Paul Rosenfield and published by Routledge. This book was released on 2006-04-18 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.
Download or read book Fostering Accuracy and Transparency in Financial Reporting written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2006 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fair Value for Financial Reporting written by Alfred M. King and published by John Wiley & Sons. This book was released on 2006-04-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Download or read book Hearings written by United States. Congress. House. Committee on Banking and Currency and published by . This book was released on with total page 1126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
