Contemporary Issues in Financial Reporting: A User-Oriented Approach

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  • Edition: 1st
  • Format: Nonspecific Binding
  • Copyright: 2009-06-16
  • Publisher: Routledge
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In analyzing contemporary financial accounting, this book expertly provides a user-oriented guide to the salient issues affecting this field.

Table of Contents

Prologue: Thinking Independently
Setting the Stage
The Nature of Financial Reporting
The Incentives of the Parties to Financial Reporting
Designing Financial Statements by Starting with Desired Results or by Applying Analysis for the Benefit of the Users
The Indoctrination of Financial Reporters
Issues Underlying Financial Reporting
Views on the Desirability of Stabilizing Income Reporting by the Design of GAAP
Measurement in the Preparation of Financial Statements
Historical Report
The Focus of Attention in Financial Reporting
The Elements of the Reporting Entity Represented in Financial Statements
Broad Issues in Financial Reporting
The Current Broad Principles
Inflation Reporting
Presenting Discounted Future Cash Receipts and Payments in Financial Statements
Proposed Broad Principles for Reporting on Assets Using Current Buying Prices
Proposed Broad Principles for Reporting on Assets Using Current Selling Prices
Current and Proposed Broad Principles for Reporting on Liabilities
Reflecting or Reporting Prospects in Financial Statements
Disclosure in Financial Reporting
Specific Issues in Financial Reporting
Reporting in Connection with Stock Options Granted to Employees
Alternative Financial Statement Reporting Practices
Display on Financial Statements
Reporting on Income Taxes
Reporting on Foreign Operations
Reporting after Business Combinations and on Related Goodwill
Reporting on Employee Benefits
Reporting on Leases and Executory Contracts
Consolidated Financial Statements Epilogue: The Hijacking of GAAP
Table of Contents provided by Publisher. All Rights Reserved.

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