A Conceptual Framework for Financial Accounting and Reporting

Vision, Tool, or Threat?
1. Auflage 2016
ISBN: 978-1-138-99157-6
Verlag: Routledge

Buch, Englisch, 281 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 413 g

Reihe: Routledge New Works in Accounting History

First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.

Autoren/Hrsg.

Macve, Richard

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftswissenschaften: Allgemeines

Inhaltsverzeichnis

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;

Über Autor(innen)

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