Ulteriori informazioni
Sommario
Introduction, Acknowledgments, I. General Conceptual Issues in the Provision of Accounting Information, 1. Accounting as a Discipline for Study and Practice: 1986, 2. Accounting as a Discipline for Study and Practice: What Content? In Whose Interests?, 3. Establishing Guidelines for Financial Reporting, II. Needed Improvements even in the Absence of Price Changes. Crucial Nature of Reporting all the events of a period, and only the events of that period Example of Depreciation Expense, 4. Depreciation Accounting and Evaluation of Decisions and Performance, III. The Usefulness of Adjusting Historical Cost Accounting Information to Reflect Changes Occurnng in Specific Prices and in the General Price Level, 5. On Current Replacement Costs and Business Income, 6. Current Cost/Constant Dollar Accounting and its Uses in the Managerial Decision-Making Process, 7. Portfolio Reports for Client and Manager, 8. Measuring and Reporting on Performance, IV. On the Options in Adjusting Historical Cost Accounting Information to Reflect Changes Occurring in Specific Prices and in the General Price Level, 9. Current Value Accounting and a Simple Production Case: Edbejo and Other Companies in the the Taxi Business, 10. CVA, CCA and CoCoA: How Fundamental Are the Differences?, 11. Review of Beaver, William H., Financial Reporting: An Accounting Revolution, 12. Review of Bromwich, Michael, Financial Reporting, Information and Capital Markets, 13. On the Usefulness of SFAS #33 Information: Theory and Empirical Evidence, 1980-1984, Writings on Accounting Matters
Info autore
Bell, Philip W.
Riassunto
The articles, monographs, and reviews in this Collection had been written, then, over the last 20 years. The Collection is divided into five Parts, the contributions being organized topically, rather than chronologically. Part One of the Collection, encompassing three inter-related essays, contextualises the study. Further on, the title covers necessary improvements, useful adjustments, and the options available regarding logical accounting. The collection concludes with a writing on accounting matters.
